دور قواعد عمل محافظ الحسابات في تعزيز مبدأ افصاح و شفافية لحوكمة المؤسسات الصغيرة و المتوسطة

Abstract EN

This study aimed at addressing the possibility of benefiting from the rules of work of the external auditor as an input to enhance the principle of transparency and disclosure of the governance of Algerian PME, Under the Problematic "given that corporate governance is based on its application to the external auditor, How the external auditor compliance with his business rules affects the application of the principle of transparency and disclosure to the governance of Algerian PME? Using an analytical descriptive approach to describe and load all the theoretical and field aspects of the subject, Then we used a questionnaire based on previous studies and adapted to the requirements of the subject and the reality of PME, 71 questionnaires were collected valid for analysis, In order to analyze it, we used the SPSS24 program to verify the validity and consistency of the Alkronbach standard, and the linear model reconciliation tests.

This research in to a set of key results: There is a relationship between the degree to which the external auditor is committed to his business rules and the principle of disclosure and transparency for the governance of PME, The rules of business of external auditor have a positive impact on the application of the principle of disclosure and transparency of the governance of PME.

Through this research we have reached a number of recommendations, the most important of which are the following: Support for the independence and impartiality of external auditor and increase public confidence in audit reports through corporate law, The Office of the external auditor must also provide opportunities for developing the knowledge of external auditor through continuing professional education programs organized by the National Chamber.