The contribution of the accounts auditor to improving the accounting disclosure of the financial statements in the Algerian business environment

Abstract

The study aims to answer the problematic contribution of the accounts auditor to the
improvement of the accounting disclosure of the financial statements of the economic enterprise in
the Algerian business environment, and this by addressing the report of the auditor and its elements,
and its importance for the stakeholders, as well as addressing the accounting disclosure and its
requirements. As for the second part, 65 reports of auditors related to several economic enterprises
between 2012 and 2018 were analysed.
The study concluded that the auditors' reports in the Algerian business environment provide
clarifications, comments and interpretations of the financial statements items, which contribute to
supporting the accounting disclosure.