Résumé:
This graduation note addresses the role of accounting auditing
in activating tax control based on the reality of the Algerian tax
system, which is faced with obstacles, most notably tax evasion
and fraud, which is affecting the national economy and the
public treasury, especially where accounting auditing acts as a
tax control tool that detects mistakes, irregularities and abuses
committed.
To examine the subject, we decided to conduct a field study at
the level of the Tax Directorate of Mostaganem state,
specifically the Tax Center, and after analysing the information,
it was found that the right to access during the inspection was
an essential step to facilitate the auditer's process of detecting
errors and omissions committed by the tax collector
