<strong>ملخص الدراسة:</strong>

The need of those who make decisions for information has created the need for demanding for Audit services that aims to a neutral test to the information there for the Audit to play an effective role and It is considered as a necessary process which is to increase the effectiveness of the results and get validity of the financial lists. So, the information must be built on accountancy buses but recently the concept of audit began to expand because it was described as a process of right and of the financial data.The modern audit nowadays ensures the necessarity of getting control over the reviewing plans the evaluation of performance , increasing the effectiveness levels of the companies, and using the accounting standards that find the suitable requirements.It is essential to ask for the service of Audit, to find the right view that all lists were corrective action for the financial affairs.