دراسة تحليلية للمؤشرات المالية المؤثرة على تحفظات محافظ الحسابات في تقييم استمرارية المؤسسة: دراسة ميدانية على عينة من محافظي الحسابات

الملخص EN

This study aims to determine the relationship between the financial indicators and the opinion of the account keeper in the general report and to assess the continuity of the institution in the special report, through a field study applied to a sample of account custodians in the state of Ain Defla and Algiers, and for that, we have relied on the descriptive analytical approach and designing a questionnaire form to collect data from sixty (60) portfolios of accounts, and using the statistical package for social sciences (SPSS), we found a statistically significant relationship between the analytical procedures and the opinion of the portfolios of accounts, where the simple methods of liquidity ratios, profitability ratios, ratios were affected activity on each of the account keeper's opinion and his assessment of the continuity of the institution.