The Accounting Audit’s effectiveness in improving The enterprise’s financial performance

Abstract

Recent studies have proven; that the accounting audit has evolved enormously, It is no longer this limited operation that deals with accounting entries or financial statements, but much more than that; the accounting audit has become an essential function today, as it is a vital function within the company. The objective of our study is to know what role the accounting audit plays in improving financial performance within the economic enterprise" in Algeria (Sonatrach Economic Enterprise (complex CP1/Z) place our study, And to achieve our objective we conducted a series of interviews with "The director of finance and accounting". We concluded by the results of our study that the accounting audit within the company is characterized by independence; and contributes to the improvement of the financial performance of the company.