أثر تطبيق حوكمة الشركات على رأي المدقق الخارجي

Abstract

In this study we dealt with an analysis and discussion that shows the effect of corporate governance on the opinion and performance of the external auditor. And the objectives and importance of auditing, and in the second requirement we dealt with the concept of the external auditor, standards and steps for the performance of his profession, and the last requirement to show the impact of governance on the opinion of the external auditor The descriptive analysis approach was used in conducting the study by collecting data from its secondary sources, which were obtained by distributing the questionnaire lists to a sample of the study population, and after collecting and collecting the data, it was unloaded and analyzed using the spss program.