دور مدققي الحسابات في تفعيل مبادئ الحوكمة في المؤسسات الاقتصادية : دراسة ميدانية

الملخص EN

The auditor's presence in the institutions is necessary, especially in recent times as a result of financial and administrative corruption.

The primary objective of the auditor's profession is to verify the validity and validity of the financial and accounting data by giving a neutral technical opinion and its fairness in the representation of the financial position and the results of the institution's activities.

To fulfill its duties to respect the principles of corporate governance, which facilitates the auditor to carry out his task, and to reach to convince parties with interests in the status of the institution.

The need for corporate governance emerged following the collapse of major economies and the resulting financial crises, which underscored the importance of using optimal applications of supervisory practice and effective supervision of institutions.

In this study, we seek to know the relationship between the auditor and the corporate governance through an explanatory study that clarifies the extent to which the auditor has achieved the principles of corporate governance and thus the auditor's role in disclosing the financial information and the true position of stakeholders, especially shareholders.