الخدمات الاستشارية و استقلال محافظ الحسابات في المؤسسة الاقتصادية : حالة الجزائر

الملخص EN

This study aims to know the reality of the independence of the governor of accounts in Algeria and providing advisory services due to the Importance of the subject of independence in auditing for the users of financial lists, as we conclude from this study, the Algerian legislator has tackled in his texts the right of providing advisory services in the financial, social and economic fields.

He was also concerned with the topic of the independence of the governor of accounts and preserving his independence preventing him from performing other services wich is not included in his job to the same company.