Audit Committee composition and tasks A comparative study

Abstract

AbstractThe importance of audit committees in strengthening oversight and strengthen the Board of Directors decisions as well as to help investors make decisions so he obliges legislation and instructions to form a committee of non-executive members and it has touched on the definition committee scrutiny , composition and functions of this in the first axis in either the second axis has been reviewing laws and regulations and the evidence which dealt with the Audit Committee in each of the regulations and the evidence which dealt with the Audit Committee in each of the Arab Republic of Egypt and the Hashemite Kingdom of Jordan , Saudi Arabia and the Republic of Iraq and then try to identify the extent to which its composition and functions of the Commission of each country with the policies included in the bulletins international to develop the effectiveness of the Committee and then strengthen oversight and search is ending of conclusions and recommendations.