أثر التقارير الخاصة للمدقق الخارجي على توجهات السياسة المالية للمؤسسات الاقتصادية

الملخص EN

The study aims to indentify the impact of the external auditor's special reports on the financial policy approches of economic institutions, The questionnaire was distributed to a sample of Algerian professionals and academics.

as a result, The study concluded the importance of the preparation of special reports external auditors in Algeria, It also showed the positive impact of these reports on financing, investments policies and distribution of profits.