Hanan Abdelsalam Nimer Jaber
The reason for the current review is to inspect the obligation of external auditors comparable to corporate corruption and to feature the ramifications of this for external audit regulators. The current review based on a critical survey of earlier academic literature just as an intensive assessment of both the International and American Auditing Standards identifying with fraud and illegal acts. External auditors have an obligation regarding assessing corruption risks yet their job was not unmistakably characterized by external audit regulators. The current review was first to explain the obligation of external auditors regarding corporate corruption and to reveal insight into current limits in the audit standards identified with this area. The ebb and flow concentrate additionally presents proposals to audit regulators, external auditors, audit firms, and analysts on such controversial area.