Résumé:
The accounts governor is committed to professionalduties in performing the tasksassigned to him in
pursuit of honestfinancial information that shows the truefinancial position of the institution,
because the report of the accountsgovernorbearsresponsibility becauseitrepresents the guarantee of
users. -The audit of the accounts has developed its objectives and increased its importance, and this
is due to the surrounding circumstances. - New types of auditing have emerged, and this is a result of
the expansion of the professional field. - The account governor has been organizing the tasks
assigned to him and the procedures that he follows from various parts of the world, and Algeria is
also changing laws pertaining to account portfolios so that he can follow them in planning the
auditing process until an expression of opinion is reached and is correct. -There are several types of
reports that the account governor uses at the end of the assignment, according to the financial
statements he has reviewed. - The account manager has multiple responsibilities, according to the
error or violation he committed, whether during the exercise of his profession or in the report he
submits to the parties using him
