دور حوكمة الشركات في تضييق فجوة التوقعات في المراجعة : دراسة ميدانية على عينة من شركات التأمين بمدينة الدمازين

الملخص EN

The study dealt with the role of corporate governance in narrowing the expectations gap in the audit.

the study aimed to identify the conceptual framework for corporate governance and its contribution to narrowing the expectations gap in audit, and identify the responsibilities of the external auditor.

the study followed the analytical descriptive approach.

the results of the study are that: good corporate governance practice leads to the support, integrity and quality of the audit work and working to narrow the expectations gap of audit, corporate governance gives the insurance companies the opportunity to strengthen internal control systems.

the researchers suggested some recommendations that can assist to implementation of corporate governance in insurance companies to narrowing the expectations gap in audit.