التنبؤ بالفشل المالي للمؤسسة بين مسؤولية المدقق و الإدارة في ضوء معيار التدقيق الدولي رقم 570 "المنشأة المستمرة" و التشريع الجزائري

الملخص EN

This paper aims to shed light on the financial failure which may lead the company to the bankruptcy hence the decline, particularly if the company did not forecast this failure in earlier stages, and didn’t identify the responsibility of the auditor and the administration in the prediction the financial failure of the company.

Considering the important role of the auditor during the audit to certify the accuracy and the consistency of the annual accounts of the company, this accurately represents the value of the company as well as its financial situation.

The auditor should assess according to the ISA 570 that the principle of continuity in the preparation of the financial statements has properly applied by the administration.

This paper will address also the view of the Algerian legislator toward the role and responsibilities of the auditor and administration to predict the failure of financial institutions and its ability to continue its activity in the market.