حوكمة الدور الرقابي لمندوب الحسابات في شركة المساهمة و موقف المشرع الجزائري

الملخص EN

The importance of the supervisory role of the auditor in a joint stock company is promoting the principles of governance: disclosure, transparency and guarantee of the shareholder rights, this research clarified that the auditor would not perform this role efficiently without his commitment to the ethical, professional and legal controls that were included in the principles of governance.

This study contributes to illustrate the reality of corporate governance in Algeria, due to its adoption of the charter of good governance for the foundation in 2009 following the emergence of the principles of governance, especially those issued by the Organization for Economic Cooperation and Development O.

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But this charter contains only recommendations, and it is not a legal rules, which leads us to question the position of the Algerian legislator regarding the relationship between the auditor and corporate governance, and the extent to which it fulfills its requirements by comparing the legal texts regulating the supervisory role of the auditor in Algeria with the recommendations related to corporate governance issued by the Organization for Economic Cooperation and Development, as well as those contained in the charter of good governance of the foundation in Algeria.