Abstract
This research attempt to explore to determine and investigate the main roles of auditing in corporate governance around the world especially in Slovenia, A large number of studies concerned with auditing and corporate governance have been conducted using US and UK data. The objective of this research is to contribute to understanding the auditing and roles of auditing in corporate governance. Determine the nature of the Audit Committee and the dimensions of their role in promoting corporate governance and implementation mechanisms. The study recommended that the role of corporate governance must be adopted in all organizations in Slovenia.
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