دراسة حالة مؤسسة الردم التقني بورقلة بلسنة 2018NAA570دور محافظ الحسابات في ضمان إستمرارية المؤسسات الإقتصادية في ظل المعيار

Abstract

The aim of this study is to show and clarify the role of account auditor,He can value the situation of the company and predict its future, in other words he can know through his work if the company can continue working or stop .(failure) .The account auditor has a significant role in auditing the company's accounts ,and to authenticate their correctness and regularity . Because of the importance of the auditor s role in checking the accounts of the company, the universal Algerian standard (N 570) obliges him to apply a list of instructions to control the financial lists which are prepared by the company and the auditor. Another subject tackled by this study is the Algerian instructor’s view to the role and importance of the auditor in predicting the future of the company.