أثر تطبيق المعايير الجزائرية للتدقيق على القوائم المالية المجمعة : دراسة حالة مجمع الشركة الوطنية للكهرباء و الغاز

الملخص EN

Through this research, we aim to clarify how the audit process is performed at the level of company complexes in light of the application of the Algerian standards for auditing, and to clarify the role of the account governor as the one in charge of this process, especially in light of the reforms that Algeria has known of the audit profession.

It was concluded that the auditing of the consolidated financial statements is carried out by relying on the reports of the accounts' governors of the collector companies, and this is what dictates that the financial statements of each branch are prepared in accordance with the accounting principles and methods of evaluation and disclosure adopted by the collector.