إمكانية استخدام نموذج KIDA من طرف محافظ الحسابات في المراجعة التحليلية : حالة مؤسسة travocovia للفترة 2016-2019

Abstract EN

This study aims to clarify how the KIDA model is used within the analytical procedures by the account keeper in Algeria to determine the extent to which economic institutions are able to continue their activity, as he is responsible for this before the owners and the various relevant parties, according to the regulatory texts of the profession of accounting, The KIDA model is among the financial failure prediction models that can judge the extent of continuity by analyzing ratios and indicators and predicting the financial failure of the institution or not.

The study concluded that the account keepers can rely on the KIDA model when performing the analytical procedures to express the extent of the institutions being audited in their continuity, because of its role in predicting financial failure and the risk of bankruptcy, redressing and fixing imbalances, in addition to the disclosure to related parties of these risks in a portfolio report.

the accounts.