The Role of the Audit Committee in Improving the Audit Report impartiality Using Analysis of the statement of Cash Flow-Analysis Study-
Dr. Alfateh Al -Amin A/ Rahim El- Fakki

Abstract
This study aimed to try to develop a general framework which can be derived some financial indicators by the Audit Committee to help in assessing liquidity on one side, and from the other side help Auditor on professional judgment regarding the possibility of continuing established to activities, as the approach to the narrow expectations in the audit. To achieving that objective researcher was adopted the deductive and inductive approach. Where reliance on the first in the formulation of the problem study and the second used when formulating the scientific hypotheses of the study. The study found many results, most important, there is a positive role for the Audit Committee of the activities in improving the external auditor report, in addition the analysis of the statement of cash flow carried out by the Audit Committee contribute to improving the professional judgments of the external auditor in the planning and implementation of the audit process. also relying on interpretation and critical approach.

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