استخدام الإجراءات التحليلية لأغراض التدقيق لدعم اسس تطبيق الحوكمة "دراسة ميدانية لعينة من المدققين الخارجيين في الغرب الجزائري

Abstract

This study aims to highlight the role of analytical procedures in supporting the foundations of corporate governance, The study relied on a descriptive approach and an analytical method, and it was supplemented with a questionnaire directed at external auditors in Algeria, the collected data were analyzed using the statistical software SPSS 26. The study concluded that analytical procedures contribute to supporting the foundations of corporate governance by aiding in investment decision-making that satisfies all parties involved, as well as enhancing disclosure and transparency .