Open AccessGovernance applications in auditing under risk
Author(s) -
عمر تاج السر عمر
Publication year - 2021
Language(s) - English
Resource type - Journals
ISSN - 1858-6198
DOI - 10.52981/oiuj.v9i1.1739
Subject(s) - corporation , audit , accounting , corporate governance , business , financial statement , quality (philosophy) , internal control , external auditor , internal audit , face (sociological concept) , public relations , finance , political science , philosophy , epistemology , social science , sociology
The study treats the implementation of corporation governing and the skills of accounts verification in face of threats. The problem of the research is in the optimum use of the entity's resources and attaining the interests of the owners and the other parties. The corporation governing of companies makes use of the environment and activities of controlling, ensures the objectives and assesses the ventures that threat the company's survival in the future.the importance of the study is in using auditing as a means to serve the interests of parties inside and outside the entity. The aim of this study is in identifying the steps of acquiring the practical and scientific skills of accounts auditor. Another aim is using corporation governing of companies approach in raising the economic efficiency of institutions. The hypothesis of the study is that the corporation governing approach of companies is a complete and perfect financial and non-financial approach. The study comes to the following results and recommends: Internal auditing decreases the basic mistakes in preparing financial statement. Developing the academic tools to support the governing role of auditing. The auditor should be devoted to raise auditing quality. Professional explanation is to be enacted.