The aim of this study was to explore the impact of intellectual integration between external auditing and corporate governance in the face of global financial crises and the view of Jordanian external auditors. The descriptive analytical approach was used, the current study community consists of all external auditors in Jordan (382) external auditors in accordance with the Jordanian Association of Certified Public Accountants of 2017.The sample of the study was randomly selected. 200 questionnaires were distributed to the external auditors. Only (191) were retrieved, where the loss was (9), and (5) questionnaires were excluded for not validating the analysis. The final sample (186) was identified by (93.0%) of the number of distributed questionnaires. The results of the study showed that there is a significant effect at the level of morality (α = 0.05), only three dimensions (honesty and justice, integrity and integrity, and the correct application of corporate governance) in the face of global financial crises. There is no statistically significant effect (α = 0.05) on the dimensions of (management discipline in the company, accountability, transparency, disclosure, leadership, guidance, efficiency and effectiveness) in the face of global financial crises. The study recommended reviewing the responsibility of the external auditor towards the company as a whole as one of the most important tools of governance by focusing on its economic value and the various risks it faces in order to reduce the occurrence of financial crises in the future. With the need to enhance the circle of external audit activities to include the examination, evaluation, analysis and management of the company's strategies in terms of strengths and weaknesses, as well as in terms of opportunities and threats for the governors of the good.

Nanotechnology and nanomaterials are some of the most important modern concepts that when economic units enter into production, they will offer products with features that are superior to those produced in a traditional costing manner. Given the scientific progress and technological development that have led to increased competition, the industrial companies need to Apply concepts that help introduce nanomaterials into production and reap the benefits ,Therefore, This study aimed to find the leading impact of the application of Nanotechnology on reducing production costs in Jordanian industrial companies. The sampling unit in this study consists of the financial managers and cost managers of the listed industrial companies In Amman Financial Market, where the number of financial directors and cost managers of industrial companies was (105) , and (80) questionnaires have been distributed to companies, (75) questionnaires were retrieved , (5) questionnaires were incomplete, thus the number of questionnaires recovered and were ready for analysis were (70) questionnaires, The most important result of the study was the impact of the application of nanotechnology dimensions combined on reducing costs in the Jordanian industrial companies, while the most important recommendation of the study was the need of Jordanian industrial companies management's commitment to the moral values Of Nanotechnology to reach local and global industrial leadership. With the need of them to recognize the importance of the workforce in the deployment and adaptation of Nanotechnology to reach a global industry level. .