دور التدقيق للتنبؤ بالفشل المالي في المؤسسة الاقتصادية على ضوء المعيار الدولي للتدقيق رقم 570 "المنشأة المستمرة" و المعيار الجزائري للتدقيق رقم 570 "استمرارية الاستغلال"

Abstract EN

This study aims to show the role and importance of auditing in predicting and diagnosing financial failure at the level of the economic institution in the light of the International Standard for Auditing No.

570 “Continuing Establishment” and the Algerian Standard for Auditing No.

570 “Continuity of Exploitation”.

This study concluded that financial failure is the most negative event that the institution can be exposed to because of the damages that affect the continuity of its activity and its survival in the market.

continue to exploit it