The role of the external auditor in providing credibility to the financial statements

Abstract

Practical importance: It is represented in identifying the extent of the impact of investment aid on an impartial basis. The external reference, in addition to shedding light on the types of aid The consultancy provided by the external reference. Practical importance: This study is considered an objective vision to determine the extent of the need of the Iraqi environment. For reference offices to expand the scope of their professional assistance, and the extent of the capacity of this assistance. To meet customers' needs.