Résumé:
Accounting auditing has known during recent years a great development. It is no longer a
limited process that is limited to auditing financial records and entries, but has gone further, as
it has become today an indispensable function as it is a vital function upon which all the
activities of the institution are based.
The study in our hands aims to know the role that auditing plays in improving the financial
performance of the economic institution in Algeria, and precisely in the Mostaganem Port
Corporation.
One of the most important results of the study was that the institution’s accounting auditing is
characterized by complete independence and objectivity, and we found that the accounting
audit contributes to improving the financial performance of the institution.
