دور المدقق المالي في تطبيق الإجراءات التحليلية للتأكد من إستمرارية إستغلال المؤسسات الإقتصادية -دراسة تطبيقية لشركة الجبس ومشتقاته "spdg" غرداية.

Abstract

This study aims to shed light on the tasks of financial auditing in Algeria, and in particular the task of ensuring that companies apply the hypothesis of continuity based on analytical procedures in auditing, within the framework of compliance with the Algerian auditing standard No. 570 “continuity of exploitation”, and the content of the continuity report. The purpose was to rely on the analytical approach and conduct an applied study on the plaster and its derivatives company Ghardaïa “SPDG”, and analyze the reports of the legal auditor of this company from the continuity side Thus, the results of the study concluded that the financial auditor bases his duties mainly on analytical procedures, especially periodic financial indicators and ratios, and he adheres to the preparation of the continuity report in accordance with the applicable standards and legal text