دور لجان المراجعة في التنبؤ باستمرارية الشركات أو فشلها المالي من خلال تطبيق نموذج Sherrod

الملخص EN

This study aims to answer the problem that revolves around highlighting the role of audit committees in predicting the continuity of the company or its financial failure by they applying the Sherrod model when reviewing its financial performance.

To demonstrate this role, we applied Sherrod's model to four Algerian companies with different activities, in order to find out which companies are at risk of financial failure, as there are two companies, it is difficult to predict the risks of bankruptcy, while one company is exposed to bankruptcy risks and another company is not exposed to these risks, this made us conclude that the application of this model by the audit committees has a role this is by allowing the company to know whether it is able to continue its activity or not.