The Extent of the External Auditor's Reliance on the Internal Auditor's Report in Preparing the Report about the Financial Statements
Laith Ahmad Al kasasbeh

Abstract
The study aimed to identify the extent of the external auditor's reliance on the internal auditor's report in preparing the report about the financial statements, the researcher has used statistical method (Spss) in analyzing the results of the study, The study found a set of results namely that the external auditor depends on the internal auditor's report when preparing the report on the financial statements, and that there are some problems that may face the external auditor when relying on the work and the report of the internal auditor, and that there is a difference between the work of internal and external auditors in writing and the preparation of the report and the internal auditor has role in facilitating the external auditing process.Based on the results of the study, it is recommended that the external auditor should verify the integrity and the transparency of the internal auditor and his commitment to the internal audit standards in preparing the report, and that the external auditor should take into account the present differences between his work and the work of the internal auditor, and that it is in favor of the external auditor and the external auditing process to activate the communication between him and the internal auditor in order to achieve a positive role in facilitating the external audit process.

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