The role of the auditor in adhering to international professional audit standards in conducting the audit and the need for adequate professional care in early detection of the potential for financial failure in economic units and the disclaimer of responsibility to the relevant parties in accordance with the agency’s theory as entrusted to them to assess the continuity of economic units in economic activity.
The Sherrod model has been applied to predict the company’s financial failure in the field of research by relying on six major financial ratios for the period 2014 to 2019 the study found that there is a major role for the auditor in early detection of the possibilities of financial failure and Processing financial problems and stumbles in a timely manner in proportion to the development of the economic activity of the company field of research in particular and economic development in the country in general https://www.neuroquantology.com/media/article_pdfs/757-765.pdf


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