دراسة موضوعية بين الرقابة المحاسبية و محافظة الحسابات : دراسة ميدانية بمركز الضرائب و بمكتب محافظة الحسابات عين تموشنت

Abstract

This study aims to shed light on the role of the account keeper in evaluating the internal control system and in improving the qualit y of the financial statements, through a comparative study with the task of invest igating accounting by the tax administration. This study concluded that the account keeper has an important role through the reports he submits and the most important analyzes he performs to evaluate the internal control system. As for the fiscal administ ration, it aims to ensure the correctness of statements and financial information provided by institutions through conducting the control process