Abstract
The study aims to identify one of the most important independent functions that the institution resorts to uponcompletion of the preparation of its financial statements to give an honest and true picture of its financialstatements, which is carried out by the account keeper according to an organized methodology that begins by examining the accounts and numbers contained in the financial statements and ends with the recording A final report in which he expresses his opinion on the accuracy and reliability of the accounting information. The study concluded that the external audit function is the mirror that reflects the truthfulness of the information contained in the financial statements, and this function has been widely spread because of its positive impact on the decisions taken by the managers who depend primarily on the company’s financial statements, especially inlight of the adoption of the governance policy in management. This was reflected in the orientations of the cement company, Ain Al Kabeera
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