المستخلص: |
This research aims to show the Relation between the external auditing and the performance in the Enterprise, a due the External auditing has a many advantages make Significance for the Administration of Enterprise to make a right and valuable decision to improves the performance of the enterprise Like *Experience and efficiency of the auditors and rehabilitation of scientific and practical *Principles and objectives of the external auditing and standards *External audit steps and procedures, all of that is based is the strengths of the External Auditor's Report, this is the based for Decision-maker in enterprise and the external auditor during doing his job, he has to assess the internal control system and know the weaknesses (he use the maps of information flow, questionnaire questions and tests of internal control system) as well as studying the performance of the enterprise and the level of activity (within use the performance ratios and activity Ratios and profitability Ratios, liquidity, another side comparing the performance of the enterprise over the years), all this make the administration of the Enterprise can manage to make the right decisions about the future of the Enterprise
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