دور مراجع الحسابات في تلبية احتياجات مستخدمي القوائم المالية : دراسة حالة عينة من ممارسي مهنة المحاسبة بولايات الجنوب الشرقي الجزائري

الملخص EN

Despite the constraints imposed on the auditor such as time, fees, regulations, standards and free from errors, company owners believe that the auditor must discover all irregularities in the financial statements, To show the impact of this on the auditor’s ability to achieve the satisfaction of the beneficiaries of audit services, we used a questionnaire distributed to a sample consist of same auditors and financial statements users.

Cfos,for somecompanies ,bank managers and tax inspectors in the Algerian south-east states ,we got the following conclusions, the ignorance of auditor’s role to express an opinion on the financial statements, the belief that the discovery of fraud is the auditor’s task and the reservations about opening the market to foreign offices.