مساهمة محافظ الحسابات في تعزيز مصداقية القوائم المالية في ظل الالتزام بمعايير التدقيق الجزائرية-دراسة ميدانية

Abstract

This study aims to highlight the role of the accountant in enhancing the credibility of financial statements, by clarifying the extent of their contribution to ensuring the accuracy and transparency of financial information, especially in light of the commitment to Algerian auditing standards. To achieve the objectives of the study, the descriptive approach was adopted as a basic methodology, and a questionnaire tool was used to collect data from a sample consisting of 34 accountants working in the western region of Algeria. The data was analyzed using the SPSS program to extract results and interpret them. The results of the study showed that the accountant’s commitment to professional standards enhances the reliability of financial statements and reduces the chances of fraud and manipulation, which positively reflects on the reputation of the institution and supports sound financial decision-making