Résumé:
This thesis focuses on examining the impact of accounting audit on the quality of financial statements. The audit aims to assess and analyze the financial records and operations of the institution with a view to ascertaining its authenticity and reliability. The quality of the financial statements is a critical element in the correct financial decision-making process, providing accurate and transparent information on the organization's performance and financial position.
This thesis discusses auditors' accounting and legal roles and responsibilities in ensuring the quality of financial statements. It reviews the tools and techniques used in the accounting audit process, such as internal and external auditing, as well as the use of information technology to enhance the quality of audits.
The thesis also addresses factors that affect the quality of financial statements and are linked to the accounting audit process, such as the auditor's independence, experience and the application of the correct accounting standards. We also examined the case of the Mina Mostaganem Foundation applying the theoretical aspect of the impact of the accounting audit on the quality of the financial statements in the institution
