معايير التدقيق الدولية و دورها الفعال في تكريس حوكمة الشركات للحد من الفساد المالي و الإداري

الملخص EN

This study is a study of the role played by the International Standards Auditing issued by the International Federation of Accountants in the establishment of corporate governance and the establishment of its principles to reduce the phenomenon of corruption, especially after the international financial meltdowns, using the experiences of some developed and developing countries.

Developed countries had a great interest due to the crises experienced by these countries unlike the developing countries did not pay great attention due to the non-mandatory application.

The role of international auditing standards lies in the consolidation of corporate governance through standards that ensure good application of administrative procedures and policies and devise the principles of governance to reduce financial and administrative corruption, as well as help mitigate the risks of financial crises due to their supervisory role.