مظاهر و حدود مبدأ إستقلالية مراجع الحسابات في الكشف عن الفساد في البيئة المحاسبية الجزائرية : دراسة تحليلية انتقادية

Abstract EN

This study aims to know the aspects of the existence of the principle of the independence of the auditor in detecting corruption in the Algerian accounting environment, and considering that the law of the accounting and auditing profession in Algeria is like other laws that establish the independence of the auditor in achieving the principle of independence and impartiality to carry out his duties freely, to discover errors or financial corruption And report In case of justified doubt.

To achieve this study, the descriptive inductive approach was used, through interview questions, with a group of auditors, accounting experts and accountants.

This study highlighted that the commitment to apply the law related to accounting and auditing, especially those related to inconsistencies that enshrine the principle of independence and impartiality in the performance of auditing tasks, sometimes leads to discovering cases of financial corruption within the entities that were reviewed in the reality of the Algerian business environment..