The aim of this study was to investigate the role played by audit committees to improve the quality of the external audit, and for that it has the researcher to divide the study into three chapters included the first chapter the concept and the origins and elements of the audit committee in general, and then eat in the second quarter the most important aspects of the special audit committee of and domestic point of view, as the law including in particular the Syrian Resolution No. 31 for the year 2008, while in the third chapter researcher reviewed the role of the audit committee in the process of external audit. To achieve the goal of the research, was designed form questionnaire includes a number of parameters have been employed to deal with every hypothesis of hypotheses, where the number of questionnaires, missed calls 78, where results showed the presence of the role of audit committees in improving the external audit, .particularly in relation to the effectiveness of the Commission review.