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http://dspace.univ-tiaret.dz:80/handle/123456789/16832| Title: | محافظ الحسابات ودوره في تقييم جودة القوائم المالية- دراسة ميدانية لمؤسسة مركز الدراسات والإنجاز العمراني- تيارت |
| Authors: | حميدة, عيسى مراد, محمد |
| Keywords: | محافظ الحسابات الجودة القوائم المالية الاستقلالية |
| Issue Date: | يون-2025 |
| Publisher: | جامعة ابن خلدون-تيارت |
| Abstract: | يعتبر وجود محافظ الحسابات كجهة رقابية خارجية أحد ركائز ومقومات الاقتصاد الوطني الذي يعتبر بمثابة الترياق المضاد للفساد المالي والاداري ، نظرا لاضفائه نوعا من الموثوقية والمصداقية على جودة القوائم المالية خدمة لحقوق المساهمين وأصحاب المصالح ، حيث ان قيام محافظ الحسابات بهذا الدور المحوري يفرض عليه ان يبقى محافظا على استقلاليته التي تعد شرطا اساسيا في مهنة مراجعة الحسابات. |
| Description: | The presence of statutory auditors as a supervisory authority is considered one of the pillars and components of the national economy, serving as an antidote to financial and administrative corruption. This is due to their role in providing a degree of reliability and credibility to the quality of financial statements in service of the rights of shareholders and stakeholders. The central role played by the statutory auditor requires them to maintain their independence, which is a fundamental condition in the auditing profession. Our study aims to understand the role of the statutory auditor in enhancing the quality of financial statements and ensuring they reflect the true situation of the institution. We also relied on the financial statements and reports from the auditors, along with some personal interviews with them, where we analyzed their report on the financial statements of the institution in question, in order to achieve a clearer understanding of the issues raised. The study concluded that the statutory auditor plays an effective role in enhancing the reliability of financial statements by certifying these accounts or choosing not to certify them, there by highlighting this important role of the statutory auditor. |
| URI: | http://dspace.univ-tiaret.dz:80/handle/123456789/16832 |
| Appears in Collections: | Master |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| TH.M.COMP.2025.44.pdf | 5,87 MB | Adobe PDF | View/Open |
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