إسهامات معايير التدقيق الدولية في تفعيل و تعزيز حوكمة الشركات

الملخص EN

This study aimed to highlight the contributions of international auditing standards in corporate governance.

the study relied on the descriptive approach, and the analytical approach.

where it was concluded that the role of international auditing standards is highlighted by the most important standards that are exposed to the reduction of financial and administrative corruption, the observance of laws and regulations when auditing data, as well as the role of the auditor in communicating audit matters to the persons responsible for governance in the company, in addition to the audit and internal control risks.

and finally, the role of these standards in the fair presentation of the financial statements.