دور التدقيق المالي في تحسين جودة التقارير المالية : دراسة حالة عينة من محافظي الحسابات على مستوى الجزائر

Abstract EN

This study aims to know the role of financial auditing in improving the quality of financial reports through its evaluation the internal control system and its compliance with audit procedures, in order to achieve the goals of this study, a questionnaire is used to collect initial data related to the study subject, and then empty it and analyze it using the SPSS programme and use the appropriate statistical tests in order to reach useful indications that supports the investigation, where the questionnaire is distributed to all the auditors involved in the Algerian of 36 people.

the study reached a set of results that the financial audit plays an important role in improving the quality of financial reports through the effective evaluation of the internal control system as one of its mains objectives, in addition there is no independence of the internal auditor even through it is stipulated in the international auditing standards bulletin and the recommendations of the law SOX.