This study aims to examine the role of external auditing standards in activating corporate governance in economic institutions. A questionnaire was developed and distributed to a study sample consisting of 36 individuals interested in auditing and corporate governance. Various descriptive statistical indicators were used to analyze the relationship between the independent and dependent variables. Multiple regression analysis and the one-sample t-test were also employed. The study found a statistically significant relationship between external auditing standards and the principles of corporate governance.