دور محافظ الحسابات في إبراز الصورة الصادقة للمنتج المحاسبي : دراسة حالة في شركة نفطال وحدة سيدي بلعباس

الملخص EN

The aim of this study is to identify the role of the Governor of the accounts in the true image of the product of accounting within Naftal Company’s field- Business Unit in "Sidi Bel Abbes" which was founded on the descriptive approach, aiming to the understanding of the financial statements through the task of accounting and financial auditing.

We concluded that the profession of auditors knows the spread in its economic institutions and obligations toward the State and the various other parties as it has become mandatory for administrative institutions establish internal audit cell in addition to the continuous efforts made by most of auditors and expert accountant in order to give confidence to accounts of the company.