مجلة بحوث الإدارة والاقتصاد
Volume 6, Numéro 1, Pages 265-277
2024-03-15

Statutory Audit Accounting Information Reliability Guarantor



Authors : Mokdad Soraya .

Abstract

Summary: This article focuses on a bibliographical version, which revives the concept of audit from its definition, history and role in economic development. In addition, it deals with the role of the auditor and the reform of state accounting as well as the standards, which were adopted by Algeria and inspired by the International Accounting Reference System. This article covers the constraints encountered by the auditor as well as the alternatives proposed for optimizing its contribution to company boards of directors. With regard to information asymmetry at the company level, the intervention of the auditor could mitigate the said asymmetry and contribute to resolving agency conflicts, considered a major obstacle to the development and sustainability of companies. Key words: national accounting, auditor, information asymmetry, companies, Algeria

Keywords

national accounting ; auditor ; information asymmetry ; companies ; Algeria

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