دراسة تحليلية لأثر العناية المهنية لمدقق الحسابات على الوضعية المالية للمؤسسات محل التحقيق المحاسبي : دراسة حالة المؤسسات الخاضعة للتحقيق للفترة 2012-2017

الملخص EN

The aim of this study to know the impact of the professional care of auditor or the financial position subject to the accounting as well as familiarity with the procedures, of the latter and the by the and problematic this study about how the effect of care professional, make the calculation on the financial position of the institution subject to the accounting, the study found that all institution investigated are all affected financially due to the negligence of the auditors which refers to the lack of diligence tasks necessary