أهمية التدقيق في دعم مصداقية المعلومة المالية بين النظرية و التطبيق : دراسة استبيانيه لواقع التدقيق في الجزائر بالنسبة للأطراف المعنية

الملخص EN

Through this scientific paper, we have shown the importance of the accounting and financial audit according to the actual global evolutions, and we have determined a gread deal of conception which concerns the divulgation through financial lists as well as we have shown the importance and the main role of audit into the consolidation of the financial information credibility incorporated in final bulletin and we focused in this part the determination of trends that the auditor must have since he is neutral and free of charge and for he owns sensible role in the consolidation of the divulgation policy; enhancing the confidence and transparency which benefit the stakeholders so that they may take future investment and financial decisions