مسؤولية مدقق الحسابات تجاه الغش و الاحتيال في الجزائر

الملخص EN

This study aimed to identify to what the responsibility of auditors towards fraud according to the International Standards on Auditing and Algerian Legislation, by examining various standards related to fraud, such as the International Standards on Auditing No.

240, which deals with the auditor's responsibilities related to fraud in auditing financial statements, in addition to a study on Various laws relating to the auditor's liability for fraud.