مساهمة التدقيق الخارجي في تحقيق جودة المعلومات المالية لغرض تفعيل حوكمة الشركات : دراسة حالة مكتب محافظ حسابات

Abstract

We tried from this research to conclude the role of external audit which evaluate the of financial lists, to treat this issue, we based on revision reports that includes its opinions besides ts recommen dation for the three accountancy's cycles and this during the period of2021/2019 We used two tools : the documents and the personnal interview in order to get a bettercomprehension of the problem of how much the company is able to follow strictly themayor's instruction, depending on the method of the case study and according to the finalresultes, we found that the element defect that the accaountancy's revisier deals with withouttakeing it into consideration all this clarify that there is a defect in the internal censorship ofthe company.