مساهمة المراجعة الخارجية في تدقيق القوائم المالية و تفعيل نظام الرقابة الداخلية للمؤسسة الاقتصادية في ظل النظام المحاسبي المالي

الملخص EN

The study aims to know the task of the external audit in Algeria and how it analyzes the financial statements of the economic institution, and expresses the true status of this institution, as well as addressing how to prepare and display financial reports and the various lists that are related to the economic institution.

dropping the theoretical aspect on the institution under study X, in order to apply the external audit procedures to it, by reviewing its reports and financial statements in order to arrive in the end to an impartial opinion.

finally, they concluded that the external audit in Algeria has a major role in activating the internal control system of the economic institution under the financial accounting system.