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Title: The Role of the Auditor in Improving the Quality of Financial Statements in the Algerian accounting environment
Other Titles: A Field Study of a Sample of Professionals and Academics in the South-East of Algeria During the Year 2018
Authors: مسعود كسكس
محمد زرقون
Keywords: Governor of Accounts
Audit Report
Financial Statements
Issue Date: 31-Dec-2019
Series/Report no.: V6 N2 /Dec 2019 (11);
Abstract: The aim of this study was to describe the role of governor in improving the quality of financial statements, through the role of conservative calculations, to improve the quality of financial statements by giving it more credible and more clear image, which is made during an investigation of a group of the board of Governors of the accounts in the South east of the country. The study concluded that conservative calculations play an important role in the most important reports and financial statement analysis is most important, and confidence put it where the angel of entities in order to ensure credibility, and control of enterprise management, and the top of the list and the criteria of the compliance financial accounting by giving its opinion with objectivity and impartiality.
Description: Algerian Review of Economic Development ( ARED )
ISSN: 5302/2392
Appears in Collections:Number 11 Déc 2019 / V 6 N 2

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