دور محافظ الحسابات في إضفاء الشفافية على القوائم المالية

Abstract

This study aims to shed light on the vital role played by the statutory auditor in enhancing the level of transparency and credibility in the financial statements of institutions. It focuses on examining the extent of the auditor’s commitment to professional and ethical standards while performing audit and control duties. To achieve this objective, the study relied on a descriptive-analytical approach for the theoretical framework, as well as a field study applied to the office of the statutory auditor “Belilat Abdelhafid” in Mila Province during the 2024/2025 period. Data collection tools included interviews, direct observation, and the analysis of financial documents and reports.The findings reveal that the statutory auditor is a key element in promoting financial transparency, particularly through verifying the accuracy and fairness of accounting information and ensuring adequate disclosure. The study also found that the effectiveness of this role largely depends on the auditor’s independence and adherence to professional standards, as well as the institution’s willingness to cooperate and provide access to relevant information.