مسؤولية محافظ الحسابات في مراقبة شركة المساهمة

Abstract

The profession of the auditor experienced a notable development since its creation so far and it became the ideal tool to protect the profits from the shareholders and the third treating with the company for purposes to show the financial position of the joint stock companies within the money markets to confer transparency and credibility on the financial affairs which they undertake. Algeria, like the other country, gave a great importance to this profession by governing it in a whole of general and deprived laws and from the constitution of bodies charged with its organization at the national and regional level, and in spite of the insufficiencies posted on this level, one can bind that to the lack of experience which characterizes the legislation in this field and even of the decision makers of this profession, considering the inexistence of real examples making it possible to consider it considering that the great majority of the joint stock companies being in Algeria do not resort to the public saving and are made up enter the members of only one family. And in spite of the conditions which accompanied the economic change in Algeria, ordinance 05/02 of the 07/02/2005, modifying and supplementing the commercial law, gave to this profession a new breath by widening its field of exercise within the limited liability companies which constitute the legal form most used by the companies established in Algeria. And in spite of the serious consequences which can result from the multiple missions that the auditor exerts, the legislator omitted, that is to say by ignorance or frank intention, the organization of the legal aspects of this profession by allotting a law clean and distinct to this one and by filling the gaps with the level from the relative texts with the responsibilities as being an important component in the determination for his reference marks. This returns to the absence of precise legal rules and jurisprudences in this field because of the lack of experience of the men of the profession as well as justice. Reality confirms that Algeria wanted to ensure this profession according to the conditions and the means available owing to the fact that the Algerian legislator takes care to confer to him the suitable legal framework for his exercise under better conditions and to protect it from the various pressures and practices which affect it. The whole puches us to pay homage to the role of the Algerian State in this field being able, in an amount of time, to frame this profession, even in an incomplete way, contrary to several Arab countries which did not reach that point in spite of their development advanced in this field.