واقع ممارسة مهنة محافظة الحسابات في الشركات التي تواجه حالة التصفية في الجزائر: دراسة ميدانية

الملخص EN

The main aim of the study is to identify the role of legal external auditor in corporations facing liquidation, to this end, the study addressed the most important theoretical aspects related to the subject of the study, the study also included an empirical study where a self Adminkstred questionnaire was developed to explore Algerians' external legal auditors opinions regarding the role they may play in this regard.

the study concluded that external legal auditor has a major role in protecting the companies before reaching the state of liquidation, and a complementary role to the tasks of the liquidator in the events where liquidation state is confirmed.