Keywords

External auditor; Financial fraud; Financial corruption; Financial statements; Service corporations.

Introduction

As a result of the financial collapses, the countries of the world, especially international business organizations, are going through a financial and moral crisis that has led to the large-level operations of business workers in fraud on the funds of these corporations in different methods (Siregar & Tenoyo, 2015). These methods of financial fraud-corruption have become difficult to detect and control because of the multiplicity of methods of fraud and methods used in systematic fraud. Which are difficult for corporations and internal scrutiny to detect? Data prepared by international organizations such as (ACFE) indicate that there are corporations and business organizations exposed to financial fraud-corruption, which has led to significant financial losses and is constantly increasing (Jeppesen, 2019).

Here the role of the external auditor in helping to detect financial fraud-corruption suffered by local and international business organizations and here different opinions about the nature and role of the external auditor in meeting the needs of the users of financial statements in the detection of financial fraud-corruption to which companies are exposed (Syahria, 2019). However, as a result of the pressures of the external auditor from all segments of society who wants them to confirm the existence of cases of financial fraud-corruption and the auditor detects and reports spreading scandals of fraud, or corruption in international business organizations. Most of them have been involved in those immoral processes. These financial scandals were not limited to U.S. business organizations (Al-Farah & Dorgham, 2014). Rather, organizations in Italy, Australia, South Korea, China, Japan, the Netherlands, and France (Albrecht et al., 2008).

The effect of these modulations and developments is an important determinant shaping the after the time of the profession, we see an ongoing update of the legislation and laws governing the profession, and we see an increase in the expectations of the community of chartered accountants as the independent body with a neutral opinion that must enjoy high professionalism. Furthermore, it impact on the procedures of selecting and isolating the auditor and estimating his fees, which affects the outcome of the formation of the professional market and the future of audit corporations in the area (Lirungan & Harindahyani, 2019).

There have been no views on the nature and role of an external auditor in detecting corruption and financial fraud in financial statements, Moreover, it can be said that there is a strong and growing trend criticizing the performance and results of the work of the external auditor because of the lack of clarity and ambiguity in the minds of the beneficiaries of this role in order failing to detect cases of corruption and financial fraud. Besides, it has provided error-free reports on the work of a number of corporations that have audited their accounts. Therefore, the problem statement is that the responsibility of the external auditor for the detection of cases of corruption and financial fraud by most auditors and border corporations is unclear. Furthermore, this lack of clarity is compounded by a lack of knowledge by Governments that expressly provides for the responsibility of the external auditor for the existence of legal legislation and the discovery of cases of corruption and financial fraud.

The importance of the study is reflected in the growing scrutiny profession from other relevant entities such as owners, financial analysts, government agencies, management, the press, the general public, and others. In order to obtain reliable financial statements that reflect the fairness and integrity of the financial position so that they can be relied upon in economic decision-making as a whole and avoid the risks of corruption and financial fraud that may be hidden among the financial reporting figures. The study is therefore of great importance not only to auditors. It is for all relevant investors, management, lenders, suppliers, workers, and others, whose interests are affected by any act of corruption and financial fraud that affects the credibility of financial statements. This study is therefore important by looking at the following:

1. Learn about the role of an external auditor in detecting cases of corruption and financial fraud.

2. The external auditor's commitment to international audit standards figures (220,230,240) has affected the detection of cases of corruption and financial fraud.

3. Highlighting the importance of the audit profession in general and external scrutiny in particular in the detection of cases of corruption and financial fraud.

Research Questions

1. What is the role of the external auditor in detecting cases of corruption and financial fraud?

2. What are the obstacles facing the external auditor in his/her professional role.

3. What is the role of auditors in complying with international audit standards, thereby enhancing their ability to detect corruption and financial fraud?

4. How committed are auditors to planning the audit process, which enhances their ability to detect corruption and financial fraud?

Research Hypothesis

HO1: There is a role for the external auditor in detecting cases of corruption and financial fraud.

HO2: There are no obstacles to the external auditor in his professional role due to the failure to detect corruption and financial fraud.

HO3: Auditors do not comply with international audit standards, enhancing his/her ability to detect corruption and financial fraud

HO4: Auditors are not committed to planning the audit process, which enhances their ability to detect corruption and financial fraud.

Literature Review

In order for accounting practices, to be honest, ethical values, society, and profession (local environment, global environment) must take the behavior of practitioners. However, the emergences of creative accounting practices have made that interested pay more attention to professional ethics and work. Accounting is a system that must reverse the realities of economic and legitimate unity activities.

Where facts are based on ethics; accountability must also be based on ethics, away from misinformation and concealment of facts. Through financial statements, the accountant must provide a picture of service corporations that are an eyewitness event on this research. It is possible to read what happened during the past period and predict what might happen in the future. But the accountant with his skills and experience can combine numbers to give impressions and behaviors that their users want to depend on the fact that accounting is art, creativity, and then science. Furthermore, through a full understanding of the nature of the stock market and its behaviors and customers, the accountant can present the financial statements including the result of the activity and financial position desired by the management, and achieves its objectives at the time of the report.

As the study knows the nature of corruption and financial fraud, it is an infringement to fall on moral funds and benefits; on the other hand, there is a significant development in the means and methods used for corruption and financial fraud. Its areas have expanded to include many fields as risks increased, particularly after the global financial crisis and the 2008-2020 COVID-19 pandemic.

This has several effects on the general scale: such as financial hardship on employees from the large volume of debt, which leads to penetration and manipulation of the internal control system, fraud in financial statements, change in the moral behavior of the employee leads to wealth for them as a result of embezzlement of finance and assets, work to facilitate transactions resulting in heavy losses in the establishment, and finally the change in the lifestyle as a whole (Lundstrom, 2009).

Previous Studies

Samah (2018) studied the factors affecting the quality of auditing from the point of view of external auditors. One of the most important findings of the erstwhile was the existence of several factors that have a significant positive impact on the quality of financial audits in the companies in the study. The study also recommended that the auditor should maintain efficiency in work through the continuous application and development of professional knowledge and skills in development courses and programs to ensure that workers have access to high-quality professional service.

Dergham (2017) explained to identify the extent to which audit risk signals related to employees, management, financial reports, and misuse of assets are used to improve the effectiveness of external auditing to detect financial fraud, and the study concluded the most important results: The study recommended that the organizational structure of companies should be reviewed efficiently and the way decisions are made with more attention to the satisfaction of employees with the company.

Olaoye and Adekola (2017), has investigated in this study the impact of the auditors captured through risk assessment, system review, and financial report verification on anti-bank fraud in southwestern Nigeria. The result showed that the level of anti-fraud in Nigerian banks during the period covered was low. The result revealed that the Risk Assessment, System Review, and Financial Reporting Department adopted by the banking industry in south-western Nigeria.

Judicial accounting is also recognized in terms of origin and concept. The study also produced a number of conclusions, the most important of which is that judicial accounting covers a wide range of areas and requires a multidisciplinary set of expertise that contributes to the strengthening of judicial decisions. The research came up with a set of recommendations, the most important of which was the following and attention to the existence of legislation or entity obliged to develop the skills and expertise of the judicial accountant as a new profession in accounting, the establishment of the judicial accounting unit in both the courts, the Iraqi Integrity Commission, the Central Bank and the offices of inspectors general.

Al-Sabbagh and Dahdouh (2016), in his study, that pointed out the commitment of auditors to assess the risk factors of fundamental errors caused by fraud. The study concluded that there is an average commitment to assess the risk factors of fundamental errors resulting from fraudulent financial reports, while there is a high commitment to assess the risk factors of fundamental errors resulting from misallocation of assets. The studies recommended that auditors accredited to the Syrian Securities and Financial Markets Authority pay the greatest attention to assessing the risk factors of fundamental errors of fraudulent financial reports related to both motives and pressures Opportunities and justifications.

Methodology

The study relied on the descriptive approach to monitoring, describing and interpreting real-life phenomena and events by monitoring their vocabulary data, and from those data to the characteristics of the phenomenon studied and the relationships of events and factors affecting them as well as the study relied on the inference approach to interpreting, estimating and drawing conclusions based on a sample of society to reach decisions concerning society and dealing with generalization and prediction and this approach is based on explaining the current situation or problem by identifying its circumstances, dimensions and characterizing relations between them in order to complete a scientific description Accurate and integrated of the phenomenon, or problem as based on the facts associated with it, where this approach includes not only the process of describing the phenomenon but includes the analysis, measurement and interpretation of data and the accurate characterization of the phenomenon or problem and its consequences, and the provision of solutions and proposals to address it (Najjar et al., 2020).

Population and Sample of the Study

The study community consisted of Jordan's 402 legal auditors and auditors, according to the Association of Jordanian Legal Accountants, 2021, and after the study community was identified, an online questionnaire was published on Google Drive in simple Random Sample. 2018, 40 days later, (333) questionnaires were all answered valid for statistical analysis purposes, and are represented by the study community according to the sample table drawn up by (Sekaran & Bougie, 2020).

Stability of the study tool: Cronbach's Alpha coefficient was relied upon to measure the stability of internal consistency of the study paragraphs and its results are shown in Table 1.

Table 1 Cronbach Alpha Coefficient Value for Resolution Paragraphs
Hypothesis	First	Second	Third	Fourth	Total
Cronbach Alpha	0.898	0.840	0.873	0.914	0.948
No. of Paragraph	10	10	10	10	40

Table 1 shows that Cronbach Alpha value for study tool paragraphs ranged from (84%-91.4%) to 1.8% with a steady score of 94.8%) For all paragraphs, Sekaran & Bougie, 2020) has indicated that the minimum stability factor (Cronbach Alpha) is (0.70) and the closer the value is to (1) one or 100%, this indicates higher stability scores for the study tool, and accordingly all internal consistency factors in the Table 1 above are an excellent indicator of the stability and reliability of the study tool in statistical analysis.

Test Natural Distribution: Skewness value is extracted and this test is used to measure distribution symmetry, and the value outside the ± 1 range indicates that the distribution is largely skewed, kurtosis is extracted, and the distribution is normal if the overspending value does not exceed ± 2.58 (at 0.01) and ± 1.96 (at 0.05) (Cooper & Schindler, 2014).

Based on the test data shown in Table 2, it is clear that the distribution of data was normal, as Skewness values did not fall outside the scope of ± 1) and Kurtosis (± 1.96) did not exceed the level (0.05).

Table 2 Skewness & Kurtosis Natural Data Distribution
Hypothesis	First	Second	Third	Fourth
Skewness	-0.264	0.430	-0.227	-0.455
Kurtosis	0.140	0.135	0.233	-0.184

Descriptive statistics of study tool paragraphs

Calculation averages, standard deviations, rank, relative weight and approval score were calculated to determine the opinions of the sample members towards the study variables, and the relative approval score was determined according to the following equation: class length = upper alternative limit - minimum alternative/number of levels = 5-1/3 = 1.33 if the computational average falls between (1-2.33) is considered to be within the low level, If they range from (2.34-3.66) to the average level, and if they exceed (3.66) it is considered to be at a high level (Subedi, 2016). The results of the descriptive analysis of the study variables were as follows:

Table 3 notes that the overall index achieved a mathematical average (3.97), and a standard deviation of (0.519), indicating that the trends of the study sample members towards (the role of the external auditor in detecting cases of fraud and financial corruption) were within the high level. Paragraph (9), which states that "the external auditor is responsible to shareholders and users of financial statements for damage caused by mistakes he has committed in carrying out his work", achieved first place with an average account (4.21) and a standard deviation (0.711) To a high degree, paragraph (8) achieved the last place, which states that "the external auditor is responsible to the company that audits its accounts for compensation for damages achieved and lost profit due to corruption and fraud committed in the execution of his work" with an average account (3.61) with a standard deviation (0.845) and a medium degree.

Table 3 Arithmetic Average, Standard Deviation, Rank, Relative Weight and Degree of Approval for the First Hypothesis Paragraphs
No. P.	Paragraph	Avg.	SD	Linear weighted (%)	Approval grade	Rank
1	The external auditor is responsible for detecting cases of fraud and financial corruption	3.93	0.648	78.6	High	6
2	The external auditor is responsible for detecting financial and non-financial fraud	4.02	0.685	80.4	High	4
3	The external auditor is responsible for preventing fraud and financial corruption	3.89	0.755	77.8	High	9
4	The external auditor is considered to be failing to perform his meals if fraud and financial corruption are detected after the audit is completed	4.02	0.734	80.4	High	5
5	The external auditor is responsible for detecting the illegal conduct of the audited enterprise	4.07	0.598	81.4	High	3
6	The external auditor is responsible for assessing the ability of the audited enterprise to continue the activity	3.91	0.684	78.2	High	8
7	The external auditor is responsible for the actions of the individuals responsible for them in the audit process.	3.92	0.775	78.4	High	7
8	The external auditor is responsible to the company that audits its accounts for compensation for damages achieved and lost profit due to corruption and fraud committed in the execution of his work	3.61	0.845	72.2	Medium	10
9	The external auditor is responsible to shareholders and users of financial statements for damage caused by mistakes he has made in carrying out his work.	4.21	0.711	84.2	High	1
10	The management of the facility is responsible for detecting fraud and financial corruption	4.12	0.728	82.4	High	2
Total		3.97	0.519	79.4%	High

Description of the responses of the study sample members towards (the constraints faced by the external auditor and his professional role due to the failure to detect cases of fraud and financial corruption) Table 4 shows the arithmetic medium, standard deviation, relative weight, degree of approval and rank of the respondents' answers to (obstacles to the external auditor and his professional role due to the failure to detect cases of fraud and financial corruption) which were measured based on (10) paragraphs.

Table 4 notes that the overall index achieved a mathematical average (3.33), and a standard deviation of (0.495), indicating that the trends of the study sample members towards (the constraints faced by the external auditor and his professional role due to the failure to detect cases of fraud and financial corruption) were within the average level. Paragraph (7), which states that "the ability to provide the service appropriately before deciding to accept the task" was not confirmed, achieved first place with an average account (3.46), a standard deviation (0.750) and, to an average degree, while achieving Paragraph (9) last place, which states that "the limits of the auditor's responsibility in both the contract letter and the representation letter are not expressly stated" with an average account (3.21), a standard deviation (0.762) and, to an average degree.

Table 4 Arithmetic Average, Standard Deviation, Rank, Relative Weight and Degree of Approval for Second Hypothesis Paragraphs
No. P.	Paragraph	Avg.	SD	Linear weighted (%)	Approval grade	Rank
1	Failure to properly and fully regulate external auditing to help detect fraud and financial corruption.	3.44	0.765	68.8	Medium	2
2	Failure to understand the role and responsibilities of the external auditor in many of the owner/directors of corporations.	3.27	0.759	65.4	Medium	9
3	Corporations are more interested in the content of the auditor's report than in the content and accuracy of the audit itself.	3.35	0.748	67	Medium	4
4	Failure to develop and develop the performance of auditors through adequate training courses in the field of international standards.	3.36	0.786	67.2	Medium	3
5	The auditor's fees are not commensurate with the value of the work he has audited in the company	3.27	0.744	65.4	Medium	8
6	Not maintaining the independence of the auditor	3.32	0.816	66.4	Medium	5
7	Uncertainty about the ability to provide the service appropriately before deciding to accept the task	3.46	0.750	69.2	Medium	1
8	Lack of caution in audits of workers with difficult financial positions	3.31	0.774	66.2	Medium	6
9	Failure to explicitly state the limits of the auditor's responsibility in both the contract letter and the representation letter	3.21	0.762	64.2	Medium	10
10	Failure to set high quality control standards when conducting auditing	3.30	0.821	66	Medium	7
Total		3.33	0.495	66.6%	Medium

Description of the responses of the study sample members towards (auditors adhere to international audit standards, enhancing their ability to detect fraud and financial corruption) Table 5 shows the arithmetic medium, standard deviation, relative weight, degree of approval and rank of the respondents' responses to (auditors' compliance with international audit standards, enhancing their ability to detect cases of fraud and financial corruption) measured based on (10) paragraphs.

Table 5 notes that the overall index achieved a mathematical average (3.94), and a standard deviation of (0.531), indicating that the trends of the study sample members towards (auditors adhere to international audit standards, enhancing their ability to detect cases of fraud and financial corruption) were at a high level. Paragraph (3), which states that "the Audit Office is keen to develop the performance of auditors to increase their professional competence", achieved first place with an average account (4.12) and a standard deviation (0.722) and to a high degree, Paragraph (7) ranked last, which states "estimating the potential risk of fraud or error leading to substantial distortions" with an average calculation (3.61), a standard deviation (0.887) and, to an average degree.

Table 5 Arithmetic Average, Standard Deviation, Rank, Relative Weight and Degree of Approval for the Paragraphs of the third Hypothesis
No. P.	Paragraph	Avg.	SD	Linear weighted (%)	Approval grade	Rank
1	The auditor has sufficient knowledge of international audit standards that enable him to detect fraud, financial corruption, errors and fraud committed	3.93	0.790	78.6	High	7
2	The necessary tests are carried out in accordance with professional due process for the purposes of increasing the ability of the auditor to detect manipulation of financial statements	4.08	0.713	81.6	High	2
3	The Audit Office is keen to develop the performance of auditors to increase their professionalism	4.12	0.722	82.4	High	1
4	The Audit Office trains the auditor so that he can do his job in accordance with international audit standards.	3.95	0.773	79	High	6
5	Conduct a self-continuous assessment of the Office's performance to demonstrate compliance with international audit standards	3.74	0.759	74.8	High	9
6	In the course of its duties, the auditor adheres to international audit standards, improving his competitiveness to audit the financial statements of foreign enterprises.	3.79	0.832	75.8	High	8
7	Estimating potential risks of fraud or error leading to substantial distortions	3.61	0.887	72.2	Medium	10
8	There are clear written policies and procedures that contribute to the implementation of the audit plan in accordance with professional standards and requirements	4.07	0.762	81.4	High	3
9	The auditor conducts due diligence in accordance with international audit standards to detect deliberate manipulations of audited financial statements	4.04	0.773	80.8	High	5
10	Audit offices comply with the procedures required to carry out audits in accordance with international audit standards	4.05	0.738	81	High	4
Total index		3.94	0.531	78.8%	High

Description of the responses of the study sample members towards (auditors' commitment to planning the audit process, which enhances their ability to detect fraud and financial corruption) Table 6 shows the arithmetic medium, standard deviation, relative weight, degree of approval and rank of the respondents' responses to (auditors' commitment to planning the audit process, which enhances their ability to detect cases of fraud and financial corruption) which has been measured based on (10) paragraphs.

Table 6 notes that the overall index achieved a mathematical average (3.95), and a standard deviation of (0.587), indicating that the trends of the study sample members towards (auditors' commitment to planning the audit process, which enhances their ability to detect cases of fraud and financial corruption) have come within the high level. Paragraph (7), which states that "the audit plan is amended in the event of evidence of fraud or fraud, includes additional procedures to determine the impact of such fraud or error" on the first place with an average account (4.37) and a standard deviation (0.671) ) to a high degree, while paragraph (5) achieved the last rank, which states that "fees are determined based on the time it takes to audit" with an average account (3.76), a standard deviation (0.863) and a high degree.

Table 6 Arithmetic Average, Standard Deviation, Rank, Relative Weight and Degree of Approval for the Paragraphs of Hypothesis IV
No. P.	Paragraph	Avg.	SD	Linear weighted (%)	Approval grade	Rank
1	Audits are planned efficiently and effectively before they are carried out in order to detect financial fraud	3.87	0.820	77.4	High	8
2	Audit offices understand the nature of the business before conducting the audit, enhancing its ability to monitor performance and detect fraud and financial corruption	3.88	0.825	77.6	High	7
3	The audit takes enough time to complete the auditor's tasks.	3.88	0.691	77.6	High	6
4	In the course of the implementation process, the auditor takes into account the adoption of professional caution	3.89	0.768	77.8	High	5
5	Fees are determined based on the time it takes to audit	3.76	0.863	75.2	High	10
6	When planning an audit, the auditor assesses the seriousness of the fact that fraud and financial corruption may contain false background information in financial statements.	3.78	0.848	75.6	High	9
7	The audit plan is modified if there are signs of fraud or fraud, including additional procedures to determine the impact of such fraud or error	4.37	0.671	87.4	High	1
8	The auditor should develop and document an audit program that includes the nature, timing and extent of the planned audit procedures required to implement a comprehensive audit plan that will help him detect fraud and error.	4.05	0.776	81	High	3
9	The auditor must obtain a sufficient understanding of the internal control structure that includes oversight, the accounting system, and oversight procedures to plan the audit process	3.98	0.776	79.6	High	4
10	The inclusion of the Department's annual report on the effectiveness of the internal control system makes the possibility of administrative fraud and manipulation of financial reporting more difficult	4.10	0.766	82	High	2
Total		3.95	0.587	79%	High

Results and Discussion

Results of the first hypothesis test: This part of the study aims to test the hypothesis of the first study, which states: "There is no role for the external auditor in the detection of cases of fraud and financial corruption", where the study hypothesis was tested (One sample t-test), and its results were as described in Table 7.

Table 7 T-Test Results First Hypothesis
Calculated T	t. SIG	Degree of freedom	The result of the nihilistic hypothesis (HO)
34.117	0.00*	1	Rejected
*Moral at level (0.05<=α)
Tabulated T value =1.960

Table 7 represents the results of the statistical test of the first hypothesis model, which indicates a statistically significant role for the external auditor in detecting cases of fraud and financial corruption, Through the calculated and equal value (T) (34.117) which is greater than its scheduled and equal value (1.96), which represents the morale of this model at one degree of freedom and at a moral level (Sig = 0.00), which is less than (0.05) and therefore we reject the nihilistic hypothesis (Ho), and accept the alternative hypothesis (Ha) where a significant role has been established Statistics at the indication level (0.05 ≤ α) of the external auditor in the detection of cases of fraud and financial corruption.

Results of the second hypothesis test: This part of the study aims to test the hypothesis of the second study, which states: "There are no obstacles facing the external auditor in his professional role due to the failure to detect cases of fraud and financial corruption", where the study hypothesis was tested (One sample t-test), and the results were as described in Table 8.

Table 8 T-Test Results Second Hypothesis
Calculated T	t. SIG	Degree of freedom	The result of the nihilistic hypothesis (HO)
12.117	0.00*	1	Rejected
*Moral at level (0.05<=α)
Tabulated T value =1.960

Table 8 represents the results of the statistical test of the second hypothesis model, which indicates that there are statistically significant constraints facing the external auditor in his professional role due to the failure to detect cases of fraud and financial corruption, Through the calculated and equal value (T) (12.117) which is greater than its scheduling and equal value (1.96), which represents the morale of this model at one degree of freedom and at a moral level (Sig = 0.00), which is less than (0.05) and therefore we reject the nihilistic hypothesis (Ho), and accept the alternative hypothesis (Ha) where There have been statistically significant constraints at the level of significance (0.05 ≥ α) faced by the external auditor in his professional role due to the failure to detect cases of fraud and financial corruption.

Results of the third hypothesis test: This part of the study aims to test the hypothesis of the third study, which states: "Auditors do not adhere to international audit standards, which enhance their ability to detect cases of fraud and financial corruption", where the study hypothesis was tested (One sample t-test), and its results were as described in Table 9.

Table 9 T-Test Results Third Hypothesis
Calculated T	t. SIG	Degree of freedom	The result of the nihilistic hypothesis (HO)
32.271	0.00*	1	Rejected
*Moral at level (0.05<=α)
Tabulated T value =1.960

Table 9 represents the results of the statistical test of the third hypothesis model, which indicates a statistically significant commitment of auditors to international audit standards, thereby enhancing their ability to detect fraud and financial corruption, Through the calculated and equal value (T) (32.271) which is greater than its scheduled and equal value (1.96), which represents the morale of this model at one degree of freedom and at a moral level (Sig = 0.00), which is less than (0.05) and therefore we reject the nihilistic hypothesis (Ho), and accept the alternative hypothesis (Ha) where A statistically significant commitment to the level of significance (0.05 ≥ α) of auditors has been established by international audit standards, enhancing their ability to detect fraud and financial corruption.

Results of the fourth hypothesis test: This part of the study aims to test the hypothesis of the fourth study, which states: "Auditors do not commit to planning the audit process, which enhances their ability to detect cases of fraud and financial corruption", where the study hypothesis was tested (One sample t-test), and the results were as described in Table 10.

Table 10 T-test Results Fourth Hypothesis
Calculated T	t. SIG	Degree of freedom	The result of the nihilistic hypothesis (HO)
29.681	0.00*	1	Rejected
*Moral at level (0.05 ≤ α)
Tabulated T value =1.960

Table 10 represents the results of the statistical test of the fourth hypothesis model, which indicates a statistically significant commitment to auditing, enhancing their ability to detect fraud and financial corruption. Through the calculated and equal value (T) (29.681) which is greater than its scheduled and equal value (1.96), which represents the morale of this model at one degree of freedom and at a moral level (Sig = 0.00), which is less than (0.05) and therefore we reject the nihilistic hypothesis (Ho), and accept the alternative hypothesis (Ha) where A statistically significant commitment has been established at the level of significance (0.05 ≥ α) for auditors to plan the audit process, enhancing their ability to detect fraud and financial corruption.

Conclusion

After analyzing the results of the research and testing its hypotheses, the researcher can present his results as follows:

1. The members of the two research samples agreed that the controls for the formation of external auditors affect the detection of cases of financial (fraud-corruption) in service corporations listed on the ASE, the most important of which were:

• The independence of the external auditor in detecting cases of financial (fraud-corruption).

• The availability of financial and accounting expertise among of the external auditor in detecting cases of financial (fraud-corruption).

• Years of practical experience among members of the external auditor in detecting cases of financial (fraud-corruption).

• The diversity of the expertise of members of the external auditor in detecting cases of financial (fraud-corruption).

2. The personnel of the two research samples agreed that the functions of the external auditor affecting the detection of fraud and financial corruption cases in service corporations listed on the ASE were the most important of which were:

• Oversight of internal control applied to management in the preparation of financial reports.

• Ensuring that there is no conflict of interest that may result from the company making deals or concluding contracts in projects with the relevant parties.

• Assess and assess management procedures in identifying and assessing the risks of financial (fraud-corruption).

• Follow-up and recommendations to the Board of Directors of the Company's management's response to the internal auditor's observations on financial (fraud-corruption).

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