أهمية لجان المراجعة كآلية لتعزيز موثوقية القوائم المالية للمؤسسات الاقتصادية

الملخص EN

This study aimed to highlight the importance of audit committees as a mechanism to enhance the reliability of economic institution's financial statements, as a number of basic concepts related to both audit committees and financial statements were addressed, in addition to reviewing the most important ways through which audit committees can contribute to enhancing the reliability of financial statements.

The study concluded that audit committees play an important and effective role in enhancing the reliability of financial statements by supervising the examination and control of the financial statements, in addition to supporting both internal and external auditK as well as evaluating the internal control system.