التدقيق الخارجي و دوره في تعزيز تطبيق مبادئ حوكمة الشركات : دراسة عينة من الخبراء المحاسبين و محافظي الحسابات

الملخص EN

This study aims to highlight the role of external auditing in enhancing the application of corporate governance principles, the subject of external auditing is receiving increased attention from researchers and users of the financial statements, because it ensures the quality of financial statements and the credibility of accounting information, external auditing can also be seen as one of the pillars of successful application of corporate governance.

in this study, we have relied on the deductive approach with its tools of descriptive and analytical in determining the various concepts related to external auditing and corporate governance, highlighting its principles issued by (OECD), as well as the inductive approach in analysing and interpreting the results obtained from the questionnaire distributed to a sample, consisting of 45 accountant expert and account governor, which were processed using the SPSS programme.

This study concluded that the external audit plays a central control role that further enhances the proper application of corporate governance principles as a one of its control mechanisms, the evidence of this is the strong correlation represented by the Pearson correlation coefficient R whose value estimated at 0.

703 at the statistically significant 0.

01, as well as the positive impact of external audit on the application of corporate governance principles, which was represented by the value of B at estimated 0.

824 at the statistically significant 0.

01, the study also proved that external audit contributes to ensuring shareholders' rights and reducing conflict of interest.