ترشيد اداء المراجعين والمحاسبين الجزائرين للتقليل من مخاطر الانحراف في انتاج وتوصيل المعلومات المحاسبية

الملخص

Supervising the Performance of  Algerians Accountants and Audit ors to Minimize the Risk of  Dive rgencc· in Measurements and Co mmunications of Accounting Information. 

This essay is an attempt to show the great importance of accounting information quality ,in the economics units, which  taken from the necessity to  guide the accountants, and au ditors performance and to dir ect them and super vise their  work, in a right way, in order  to make such information of  both, operational and account ting, a high quality, with mini mum, expected risk.