مساهمة معايير التدقيق الدولية في تحقيق شروط و متطلبات حوكمة الشركات

الملخص EN

This study aims to highlight the contribution of international auditing standards to corporate governance, by presenting the role of international auditing standards in determining the responsibilities of the auditor, in planning and internal control in addition to its role in the fair presentation of financial statements, where auditing is a strategic importance axis and as one of the most important actors in the system Corporate governance.

By using the descriptive approach and the analytical approach in presenting information, it became clear to us that the issuance of international auditing standards represents a step towards the internationalization of the auditing profession, which governs fully and appropriately the terms and requirements of corporate governance that helps all parties in the company protect their rights and investments and ensures the continuity of the company.