Résumé:
Certification of the financial and accounting information by the accountsgovernoris of great importance to the users of the financialstatements, and to the accountgovernorbecausehe has a responsibilityregarding the report heprepared.
The main objective of the researchis to validate the financial and accounting information and the responsibility of the accountsgovernor as wetried to highlight the concept of approval of the financialstatements and the role of the accountsgovernor, and wedid a fieldstudywith the office of the accountsgovernor and a study of the status of the institution A and to identify the methodologyused by theaccountsgovernoruntilhereached to express a clean opinion about the lists Finance
