الفهرس 
الإطار العام لنظرية الوكالةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Abstract:
The Topic of This research is ” The role of audit committees in reducing the agency costs and their effect upon the quality of the performance of the external auditing – An applied Study ”. which is concerned with the role that can be played by audit committees in reducing Agency costs that arise within the firm, and the statement of the impact of this reduction on the quality of the performance of external audit process, and the results of the study found to the possibility of doing the audit committees with reducing Agency costs that occur within the firm, through its role in Achieving a balance between conflicting interests in the firm, and also its role in reducing the asymmetry of information between the parties within and external of the firm, and the results also showed that there are a positive relationship between the reducing of agency costs and the quality of the performance of external audit , and has been divided research into four chapters as follows: the first chapter the general framework of agency theory, the second chapter the general framework of audit committees and their relationship to the quality of the performance of external audit, the third chapter on the role of audit committees in reducing agency costs, and finally, chapter four has been allocated for the applied study, in addition to the findings and results and recommendations.