The Impact of the Independence of the Audit Committees on the Quality of External Audit Services (A Case Study on a Sample of External Audit Offices)

The study examined the impact of the independence of the audit committees on the quality of the external audit services. The problem of the study was how the audit committees achieve the quality of the audit services through the independence, experience and powers of the members of the audit committees. The importance of the study lies in the important and vital role that the audit committees play in strengthening the independence of the external auditor and The study reached several results, the most important of which are: the necessity of granting full independence to members of the audit committees in order to achieve quality performance, and the use of advanced technology in reviewing the facility's activity contributes to improving the external audit. The study recommended that the audit committee be mandated to discuss all matters related to financial reports and lists and the review process The Ministry of Foreign Affairs and the development of companies in line with globalization, using information technology.