دور محافظ الحسابات في عملية التدقيق وفق معيار 210للتدقيق المطبق في الجزائر

Abstract

This study aims to show the role played by the governor of accounts in the audit process according to the standard 210 audit applied in Algeria, where this included the theoretical framework in which the profession of the governor of accounts, auditing, standard audit criteria, and audit standards applied in Algeria, by relying on a set of books, university letters (master's notes, master's degree, doctoral thesis), decrees, legislation and laws, websites , It has been concluded that the auditor has an active role in the audit process by adhering to audit standards, improving the audit process.