اهمیة المراجعة الخارجیة فی مراقبة اداء الموسسة

The evolution of auditing is a complicated history that has always been changing through historical events. auditing always changed to meet the needs of the business environment is the backbone of the business world , auditing has been the backbone of the complicated business world and has always changed with the times. as the business world grew strong, auditors’ roles grew more important. the auditors’ job became more difficult as the accounting principles changed. it also became easier with the use of internal controls, which introduced the need for testing keywords: external audit, the performance of enterprise, internal control system, activity ratios