التدقيق الخارجي كآلية خارجية لحوكمة الشركات في دعم جودة مخرجات المحاسبة للمؤسسات الاقتصادية الجزائرية

Abstract

This study was prepared with the aim of highlighting the role of external audit in supporting the quality of computational outputs, in light of the international and national efforts aimed at consolidating corporate governance and increasing their performance. After presenting the theoretical concepts related to both external auditing and corporate governance, the field study came where two-axis questionnaires were distributed to audit offices, in order to verify the validity of the hypotheses related to the role of external audit in supporting the computational outputs and raising corporate governance, where the importance of the external audit profession for of corporate governance was established, which lies in adding more credibility, transparency and disclosure of information in the financial statements. The results of the survey also showed that the quality of external audit contributes to supporting good corporate governance practice