أثر التزام محافظي الحسابات بالمعايير الجزائرية للتدقيق على موثوقية المعلومات المالية

الملخص EN

This study aims to identify the role auditor's play in achieving credibility and reliability in the financial information included in the financial statements of economic institutions, by adhering to the national auditing standards.

To achieve this purpose, an analytical descriptive approach was used to analyze the theoretical aspects of the subject under study.

Further, a statistical questionnaire was directed to the sample of the Account governors.

Finally, this study concluded that the accounts governor has a great role in adding credibility and confidence about the fairness of the financial statements, as he accomplishes this by following the steps and performing the procedures stipulated in the legislative and legal regulations to carry out his profession.

As well as taking into account the terms of the formulation and preparation of his report.