FINANCIAL AUDIT AND CONTROL: Course- Excercises

• الفئة :

    كتب بيداغوجية

• الإسم الكامل للمؤلف (ين):

    Dr. DJELLAL AMEUR Nezha

• رقم الإيداع القانوني (ISBN) :

    978-9969-05-121-6

• عدد الصفحات :

    246

• الميدان :

    علوم اقتصادية، تجارية وعلوم التسيير

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: ملخص

This new educational book is designed to guide readers through the complex fields of auditing, insurance, and financial control. These three areas are interdependent and essential in the business world, each playing a crucial role in transparency, risk reduction, and protecting stakeholders' interests. The book is structured into five main sections. The first section covers the principles, techniques, and applications of auditing, as well as auditing standards and the challenges auditors face. The second section focuses on financial and accounting auditing, emphasizing evaluation and analysis techniques for financial statements and international financial reporting standards (IFRS). The third section addresses the principles of insurance accounting, including the accounting for premiums and claims, and the specificities of the sector. The fourth section explores the practices and challenges of internal auditing in the insurance sector, including specific techniques and internal auditing standards. Finally, the fifth section offers a list of recommended readings to deepen the understanding of the topics covered in the book, providing additional perspectives. Each section includes theoretical support, practical applications, and recommended readings to enrich readers' understanding