aimed at identifying the auditor of the joint stock company, and the statement of the concept, conditions, rights and obligations of the auditor, and the problem of the study was the effectiveness of the auditor of the joint stock company, and the st
udy was divided into two requirements of the first requirement - the concept and conditions of the auditor of the public shareholding company, and the second demand the rights and obligations of the auditor of the public shareholding company, and to achieve the objective of the study was used the analytical approach, and the study indicated the effectiveness of the auditor through monitoring and informing him of the records of companies and preparing the budget and statement Profits and losses.
