مساهمة التدقيق الخارجي في دعم تطبيق مبادئ حوكمة الشركات دراسة ميدانية لآراء المدققين بمكاتب التدقيق في ولاية عين تموشنت

Abstract

This study aimed to identify the implications of the services provided by the external audit profession to support the application of the principles of governance, and this was done by using the descriptive approach to address the theoretical literature on the study by clarifying the various areas of the external auditor's intervention in activating corporate governance, as was used to in a questionnaire to conduct a field study by identifying the opinions of auditors in the audit offices in Ain Temouchent and treating them with the SPSS.