- عقبة عبذ الكبيرمريم لكحالي2018-01-312018-01-312017http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/1855The 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 standardsotheraccounts commissaries, financial lists, faults, cheatingThesis