دور مدقق الحسابات في إستخدام إجراءات المراجعة التحليلية لتقييم إستمرارية الإستغلال دراسة حالة Caat

Abstract

This study aimed to identify the role of the auditor in its use of analytical review tools in order to assess the continuity of exploitation in the Algerian accounting environment, and in this context, the case study approach of the Algerian Insurance Company CAAT was used, and financial analysis tools were used to measure the financial and operational indicators based on the Algerian standard of auditing No. 570 on the continuity of exploitation, and the study concluded that the auditor uses analytical review tools to assess the institution’s ability to continue the activity, and the study also recommended the need to exercise the necessary professional care by the auditor to apply the Algerian standards of audit.