Abstract in English

References used

Al-Tawaijry, A.A.M. Barierly, J.A. and Gwilliam, D.R.(2002)." An Examination of the Role of Audit Committees in the Saudi Arabian Corporate Sector, Corporate Governance". An International Revieces, Vol.to.Issue. 4. PP.228-227
Cadbury Committee, (1992), "Financial Report of the Committee on the Financial Aspect of Corporate Governance", Financial Reporting Council, London Stock Exchange, London
Carcello, J.V. and Neal, T.L. (2000)." Audit Committee Composition and Auditor Reporting". The Accounting Review Vol. 75, Issue. 4. PP. 453-467

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