In addition, the auditors’ professional conduct has played a fundamental role in increasing the confidence of financial statement users, to confirm the integrity of the financial statements (Karajeh, 2004). However, in the face of an increasing number of legal issues among international auditing companies as a consequence of their involvement in the moral and professional issues for several consecutive years leading to the failure some of the international companies such as Enron Energy and World Com, the reliability of auditors has taken a strong beating. This is followed by the failure of the greatest auditing company under scrutiny in the world, "Arthur Anderson" because of its contribution in those international companies.