التدقيق المحاسبي و دوره في تعزيز المعلومة المالية

Abstract

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