Rachael O’ConnorTurki HAMAD MOHAMMED alhumaidan2022-05-282022-05-28https://drepo.sdl.edu.sa/handle/20.500.14154/39473This paper discusses the role of auditors in corporate governance. As well as the implications of their failure to fulfil this role. Also, the reasons that led to major pitfalls of accounting in Saudi Arabia. This paper provides measures and suggestions for the Saudi legislator and policymakers which potentially will help prevent other scandals such as the Mobily and Al-Mojil Group cases.en