مدى مساهمة التزام محافظي الحسابات بالمعيار الجزائري للتدقيق رقم 610 في تفعيل حوكمة الشركات

الملخص EN

The study aims to identify the extent of chartered accountants adherence to the Algerian standard for auditing no.

610 and its role in activating corporate governance.

to achieve this purpose, a statistical questionnaire was used for a sample of account governors in eastern Algeria.

the study concluded that the chartered accountant has a positive role in activating corporate governance by adhering to the Algerian auditing standard no.

610 “using the work of internal auditors”.