أهمية تفعيل دور لجان التدقيق في تحسين بيئة عمل المدقق المحاسبي لتحقيق الإفصاح المحاسبي : دراسة تحليلية لآراء عينة من المختصين بالمجال المحاسبي بالجزائر

الملخص EN

This study aims to highlight the important role of the audit committee that promotes accounting disclosure and enhances the role of the external auditor.

the crucial role of the audit committee is represented by supervision and monitoring of the auditor tasks, which lead to support his independence.

the case study of this research has covered a sample that consists of specialists in accounting field including professional experts, auditors, and professors.

the study concludes that audit committee has an important role in promoting and supporting auditor tasks by generating financial reports characterized by a high level of disclosure that aim to meet concerned parties’ requirements.