دور محافظ الحسابات في تدابير الوقاية من الإفلاس

الملخص EN

The early detection of the difficulties experienced by the commercial company is considered one of the important issues in bankruptcy prevention measures, as it contributes to the possibility of correcting its situation in the early stages of the emergence of these difficulties.

This discovery requires the availability of accurate information or data from within the company, which is considered one of the tasks of the statutory auditor.

The intervention of the statutory auditor in bankruptcy prevention measures has contributed to the expansion of his supervisory role in comparison to his commitment not to interfere in the administration, as he has wide authority in assessing the facts and choosing the appropriate time to initiate the procedures, as well as assessing the feasibility of the measures taken by the company's bodies.