مساهمة التدقيق المحاسبي في ظل المعايير الجزائرية على صدق و شرعية القوائم المالية -دراسة ميدانية

Abstract

The objective of this study is to see how accounting auditing can improve the quality of financial statements at the level of economic institutions, to indicate the role of the auditor, and to see the relationship between balance sheets and accounting auditing. After both the theoretical and applied study, we have reached the following conclusions: Accounting auditing helps improve the quality of financial statements in economic institutions by preventing fraud, manipulation, and troubleshooting errors that it detects in financial statements, and the auditer also prepares financial reports based on information provided by financial statements because the institution's financial statements are the main pillar of the business and contains both strengths and weaknesses of the organization