تدقيق القوائم المالية المجمعة وفق المعايير الجزائرية للتدقيق

الملخص EN

The problem of this study is to show how the audit process is carried out at the level of consolidated companies according to Algerian Auditing Standards, by presenting the compilation and auditing of the consolidated financial statements and by clarifying the role of the auditor especially in view of Algeria's reforms of the auditing profession, the latest of which was the issuance of Algerian Auditing Standards.

It is concluded that the objective of audit is primarily to ensure its accuracy, reliability and representativeness.

This objective requires that the financial statements of each subsidiary should be prepared in accordance with the accounting principles, methods of evaluation and disclosure provided by the group.

The organization of the accounting function in the group of companies should ensure the preparation of homogeneous accounts across all the group's subsidiaries.

The audit process therefore seeks to give confidence and credibility to the data contained in the consolidated financial statements.