(جامعة محمد بوضياف, 2017) - عقبة عبذ الكبير; مريم لكحالي
The main objective of this study is to determine the responsibilities of
accounts commissaries, discovering faults and cheating in the financial
lists and his work manner, this is would be through knowledge of his
commitment with the professional responsibilities, availability of scientific
competence and Professional Expertise and his commitment with planning
the review operation and his capabilities to discover the Deviations and the
consequences of the review operation that he can face
This study reached to many results, among the important is that the
accounts commissaries takes in charge reviewing the financial lists
according to the international standards