SAMIA . FEKIR

The interest in the subject of auditing is due to the effective and major role it plays in ensuring the optimal use of the economic resources of the institution through civil and accounting protection against various risks that it may be exposed to. The auditing function has a significant impact on assessing risks and reducing their occurrence rates through analyzing reports that are considered the outcome of this function, which gives the ability to predict, measure and analyze various risks.

The difference in accounting principles and policies from one country to another affects the information content of financial reports issued by companies for the benefit of investors, which results in difficulty entering advanced financial markets due to the latter's requirements to adhere to the accounting rules applied in the country to which those markets belong.