Contributions of international auditing standards to activating and strengthening corporate governance

Abstract

This study aimed to highlight the
contributions of international auditing
standards to corporate governance. The
study relied on the descriptive approach
and the analytical approach. 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