مجلة إقتصاد المال والأعمال
Volume 11, Numéro 1, Pages 1299-1322
2026-05-31
The Statutory Auditor In Joint-stock Companies : Role, Mission, And Legal Framework
Authors : Benyekhlef Amel .
Abstract
The Statutory Auditor plays a crucial role in strengthening transparency and credibility in Joint-Stock Companies. As a regulated profession, the Statutory Auditor performs his mission independently and objectively to ensure the reliability of financial information published by Companies. The objective of this study is to analyze the role, missions, and legal framework governing Statutory Auditors in Joint-Stock Companies and to highlight their contribution to protecting Stakeholders’ interests and improving Corporate Governance. The study adopts a descriptive and analytical approach based on the analysis of Algerian legal texts, particularly the Commercial Code and the regulations governing the Auditing profession.
Keywords
Statutory Auditor, Joint-Stock Companies, Financial Reporting, Corporate Governance, Audit Responsibility.
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