مساهمة جودة التدقيق الخارجي في دعم مسارات تطبيق حوكمة الشركات

Abstract

This study seeks to highlight the role of the quality of external auditing and the extent of its contribution to the application of corporate governance, Through the reality of corporate governance and the tangible development in the practice of the profe ssion of external auditing in light of international efforts that improve and raise the efficiency and quality of corporate governance And after establishing the theoretical concepts ofboth corporate governance and external auditing. I t has been set forward a field study represented in the distribution of a questionn aire at the level of accountant s offices, auditors, accountants, And even university professors and administrators in order to highlight the importance of the auditor and th e audit office in the external audit quality process, And the extent to which the quality of external audit contributed to the application of corporate governance, the study concluded that the audit work is based on the key elements which determine how de ep audit influenc es corporative governance (The external auditor’s independence and objectivity, The Internal Auditor’s performance).