واقع التحقيق المصوب في ظل النظام المحاسبي المالي

الملخص EN

The imposition of the financial accounting system in the Algerian economic institutions since 2010 has resulted a change in the way accounting is applied, which has led to the change in the format and the content of its results, these changes were consisted in the change of the financial statements, that became the subject of investigation by the Tax Authority to ensure their authenticity and credibility by subjecting them to tax control procedures.

The aim of this study is to highlight the reality of applying one of the tax control procedures with the financial accounting system in place; namely the corrected investigation through an article entitled: the reality of applying the corrected investigation with the financial accounting system in place.