واقع التدقيق المحاسبي في المؤسسات العمومية الاقتصادية الجزائرية: دراسة حالة مؤسسة سوناطراك

الملخص EN

This study aims to shed light on the reality of the practical application of accounting audit in Algerian economic public companies This study uncoverd results in which most importantly is that this institution takes a form of commercial companies and is subject to the provisions of the algerien commercial law, which abliges it to apply the accountig audit in accordance with the terms of reference regulating the audit profession in algeria and its standards, with the aim of certifying that its annual accounts disclosed in its financial statements have been prepared in accordance with generally accepted accounting principles and rules.

This study also concluded that there are no criteria on the basis of which the size of the audit team in public economic institutions is determined, taking into account the size of the institution, which will reflect the credibility in the exercise of this profession.