مبدأ حظر تدخل مندوب الحسابات في تسيير شركة المساهمة : دراسة مقارنة بين التشريعين الجزائري و الفرنسي

Abstract EN

The control of the management actes in the joint stock company by the internal organs such as the board of directors and the shareholders association is no longer sufficient to achieve integrity and transparency, as it has become necessary to protect the financial, economic and legal interests of this company in light of the serious abuses committed by some managers against it, so many legislation sought to move from this control and adopt a more strict and objective control system manifested in the control of the auditor in order to regulate the functional apparatus.

The algerian legislator, like his French counterpart, went on to decide the principle of prohibiting the interference of the auditor in the management of the joint stock company, which we will try through this study to highlight its content and the scope of its application and to determine the penalty for its violation.