مدى مراعاة محافظ الحسابات لتطبيق قواعد العرض و الإفصاح التي نص عليها النظام المحاسبي المالي : دراسة ميدانية

الملخص EN

This study aims to determine the extent to which External Auditor to take into account applying the rules of supply and disclosure in the financial statements stipulated by the financial accounting system.

To achieve the objective of study, we are developed a questionnaire and distributed to a sample of External Auditor’s active in some western of Algeria.

The study found that External Auditor in the framework of approving the account of the audited institutions are always committed to monitoring the extent of presentation and disclosure requirements stipulated in the financial accounting system.

However, they do not verify the commitment of these institutions to prepare and display the cash flows statement that most organizations do not prepare.