تحقيق الجودة في التدقيق كضمان للكشف عن الممارسات الغير مشروعة الماسة بمبادئ الحوكمة

Abstract EN

The world’s major financial crises and the collapse of big corporations has revealed the crucial role of auditing for either being an effective mechanism against illegal practices that affect corporate governance structure, or on the opposite it can be a mechanism that facilitate corruption which may be committed by the companies’ management, through this study we aimed to shed the light on several aspects that would enhance the auditing efficiency and quality since it is considered as a significant surveillance tool on the practices done within the companies.

the major results were: achieving qualitative auditing, the need for a energy of ethical, professional and practical elements, adding to that the multiplicity of auditors and organizing the relation between them would enhance quality in auditing tasks, auditing in Algerian legislation receives significant attention, although it suffers from some shortcomings compared to others.