أثر مبادئ حوكمة المؤسسات على استقلالية و موضوعية محافظ الحسابات

الملخص EN

The presence of the external auditor of the accounts control as an external one of the Pillars and the foundations of the national economy, which is considered as an Antidote financial and administrative corruption, due to Advaih kind of reliability And credibility to the financial statements, service to the rights of shareholders and Stakeholders, as the external auditor in this pivotal role requires him to Remain conservative its independence, which is a prerequisite in the auditing Profession.

Our study aims to identify the role of external auditor in applying corporate governance principles.

The results have reached à significant relationship between the Independence and objectivity of the external auditor and the application of the principles of governance.