THE ROLE OF THE EXTERNAL AUDITOR IN KNOWING THE INTERNATIONAL STANDARD (265) AND ACHIEVING GOVERNANCE IN ECONOMIC UNITS

Authors

  • Kanar Jassim Mohammed Baghdad University /Higher Institute of Accounting and Financial Studies
  • Prof. Dr. Sabiha Barzan Farhoud Baghdad University /Higher Institute of Accounting and Financial Studies

Keywords:

external auditor, international auditing standard (265), governance.

Abstract

This research aims to know the international auditing standard (265) to implement the role of the external auditor, governance in economic units, so the research problem is in light of the following question: What is the role of the external auditor in the concept of international application (265) to achieve governance in economic units, private highlights the importance of The research is of the importance of a key role in the field of international knowledge (265) As for the research methods: My methodology has been adopted: The first approach is in deductive: Second is the inductive approach: 2018 and then you include it in the governance of the organization you manage, which you manage in the governance of units Economic.

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Published

2022-08-28

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Section

Articles

How to Cite

THE ROLE OF THE EXTERNAL AUDITOR IN KNOWING THE INTERNATIONAL STANDARD (265) AND ACHIEVING GOVERNANCE IN ECONOMIC UNITS. (2022). American Journal of Business Management, Economics and Banking, 3, 5-10. https://americanjournal.org/index.php/ajbmeb/article/view/58