جودة خدمة التدقيق الخارجي على اعانات الدولة للجمعيات في الجزائر : دراسة تطبيقية

الملخص EN

We aim through this study to identify the associations and the subsidies benefited from them and the process of the audit service on them, by showing the quality of the external audit service on the subsidies directed to the associations, by preparing reports by the external auditor that proves the conformity of the state financial subsidies received by the associations and the established .objectives Therefore, it does not contradict the laws of the state In order to reach the objectives of the study, they conducted a field study on a sports association by conducting an audit process on it by controlling documents, disbursing subsidies, preparing a financial report that proves the operations it carried out and expressing an opinion on the financial operations.