The external accounting audit service is defined as the service through which an opinion is expressed if the financial results at the end of the year give an honest and true picture of the institution’s business, while ensuring the application of the procedures and laws approved in the institution and in another definition of the external accounting audit service referred to It is that systematic process of obtaining evidence related to the elements indicating economic events and presenting them in an objective manner for the purpose of ensuring the degree of compatibility of these elements with international accounting standards and international financial reporting standards, and then communicating the results to the concerned parties.
