الفهرس 
الإطـــار العـــام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Introduction:
In fact, corporate governance considers one of the issues the private sector is interestedly concerned about for being a tool for improving the company’s competitiveness in which their impacts and benefits exceed the field and activities of the private sector firms to affect remarkably the economic development as well as the social development. Here, the importance of corporate governance emerges to be applied in all society sectors. In the last few decades, several views have appeared to support prevalence the culture of corporate governance to include the civil societies’ governance.
Moreover, the Center of Political and Strategic Studies in Al-Ahram institution in addition to the Union of Economic Development Societies and Development of Income and the Center of Private International Enterprises (CIPE) agree to reinforce practices of governance within societies and civil institutions in attempt to restrict the corrupted practices through more transparency, effective mechanisms of accounting and accountability, motivating societies to commit to the Egyptian law rules, taking into consideration the optimal international practices should be followed and conform with Egyptian reality.
The concept of quality of auditing is a concept discussed lately by Researchers and occupational societies. Despite the fact that the concept is still unclear and has no evident crystallized definition either in the standards set by the occupational organization or the studies recruited by Researchers, the concept is ambiguous for several reasons include that its services are unlike the materialistic concrete commodities can’t be tested in anticipation.
The importance of quality of the process of auditing emerges through these fields: assuring the commitment to the auditing standards, and the requirements of organizing the career, contribute in tightening the gap of expectations in auditing, reduce conflicts of the agency, reinforce the potentiality of exploring violations and errors in financial statements, a good competitive tool, reduce risks of the entity’s business, and being one of the basic pillars of corporate governance.
Hence, the Researchers focus on multiple variables that affect quality of auditing (auditors’ performance) represented in mechanisms of corporate governance, their impact on quality of auditors’ performance in societies and civil institutions, setting in turn a proposed model for measuring this impact.
Study Problem:
For the increasing importance of the role the societies and civil institutions play and the evolution of the agency’s problem of separating property from the administration, contradiction of interests between the management and involved parties in addition to other problems of internal control, disclosure, and responsibility, the need for governance of societies and civil institutions manifests in order to reform and develop this sector through practices and applications of rational government.
For the previous, governance has become a critical necessary demand for independent societies that focus on the purpose and the message they are established for, that would enable them to fulfil their duties and responsibilities, expanding as well their membership baseline, present services to their members, and express their interests effectively in political areas.
The Study problem is crystallized in these following points: