مساهمة التدقيق الخارجي في تحسين حوكمة الشركات

Abstract

"This study aimed to demonstrate the contribution of external audit to improving corporate governance, and in order to support the theoretical aspect of this study, we tried to delve into the basic concepts of both external audit and corporate governance while clarifying the relationship between them. A questionnaire was used to process and analyze the data obtained according to the SPSS program after a sample consisting of 30 individuals was obtained. This study concluded that the auditor practices the auditing profession in light of a set of legal frameworks and standards approved for this in Algerian economic institutions and contributes positively to Audit tasks based on the proper application of governance principles in Algerian economic institutions"