Lamouri SalmaBennoui MustafaAdjila Mohamed2024-11-102024-11-102024-10-31Lamouri, Salma. Bennoui ,Mustafa. Adjila , Mohamed . External Audit Of Inventories And Its Impact On Financial Statements A Case Study Of Baticim Company . Journal of Advanced Economic Research . Vol. 09. N. 02. 31october 2024. faculty of economie commercial and management sciences. university of el oued [visitedin ../../….]. availablefrom[copy linkhere].2572-0198https://dspace.univ-eloued.dz/handle/123456789/35544This study aims to shed light on the application of inventory auditing and its role in ensuring the accuracy and reliability of financial statements. The concept of auditing and the necessary procedures for auditing the inventory item according to applicable laws were addressed. In order to address the study's problem, a descriptive method was used in the theoretical framework, along with a case study of the BATICIM Company, a manufacturer of metal structures, relying on field observation and personal interviews. The study found that the auditing procedures carried out on BATICIM's inventories indicated that the company manages its inventories effectively and has an efficient control system, which contributed to presenting its financial statements accurately.enAuditInventory AuditingInternal Control SystemArticle