مساهمة الاجراءات التحليلية وفق معايير التدقيق الجزائرية في تحسين القوائم المالية - دراسة حالة شركة قديلة للمياه المعدنية

Abstract

This study came to clarify the contribution of the analytical procedures in accordance with the Algerian auditing standards in improving the financial statements, as the analytical procedures are considered one of the basic methods or tests for operations and balances, which are carried out by studying trends and comparing the relationships between financial and non-financial statements, in order to draw attention to the elements Financial statements likely to have fraud, and due to the importance of this method, the Algerian Auditing Standard 520 has been allocated to it. To achieve this goal, we have provided a theoretical framework for the subject of the study, the second of which is applied, represented in conducting a field study in the Guedila Mineral Water Company in biskra, and this is to find out the contribution of the account portfolios to following what is stipulated in the Algerian auditing standards, especially with regard to analytical procedures in improving the financial statements, by increasing their suitability and raising the characteristic Justice in it, by identifying and collecting the evidence necessary to strengthen His opinion on the results reached in the audit process, where we relied on a case study approach that enabled us to delve deeper and understand the various aspects of the subject and reveal its dimensions, through field visits to the company under study, in addition to observation and interviews with the study and analysis of various documents, data and actual data. The study concluded that following the Algerian auditing standards, especially those related to analytical procedures, provides for a set of indicators with scientific foundations, which leads to a decrease in personal diligence, which contributes to an increase in the appropriateness and fairness of the financial statements and its improvement.