دراسات

The Statutory Auditor Under Algerian Law: Balancing The Requirements Of Financial Oversight And Corporate Transparency

Auteurs : Messaoudi Karim . Derbal Mohammed .

Résumé

This study examines the legal framework governing the statutory auditor under Algerian law and evaluates its role in balancing financial oversight and corporate transparency. It aims to analyse the statutory auditor's legal status, appointment requirements, duties, powers, legal liability, and the safeguards established to ensure independence and impartiality. The study adopts an analytical legal methodology based on the examination of the Algerian Commercial Code, Law No. 10-01 governing the accounting profession, and relevant legal literature. The findings reveal that the statutory auditor constitutes a fundamental mechanism for verifying the reliability of financial statements, protecting the interests of shareholders, partners, and creditors, and strengthening confidence in commercial transactions. However, the effectiveness of this role remains closely dependent on compliance with independence requirements and the continuous development of the legal and professional framework in accordance with modern principles of corporate governance.

Mots clés

Statutory Auditor ; Financial Oversight ; Corporate Transparency ; Commercial Companies ; Corporate Governance ; Algerian Law