الخلاصة:
The purpose of this study is to identify the efficiency of the auditor and its role in activating the mechanisms of corporate governance. To achieve this, the questionnaire was distributed to certain categories, which were represented by some specialists, professionals and academics practicing auditing. To address this issue, the following problem was raised: How efficient is the auditor, and what are their contributions to the activation of corporate governance mechanisms, from the point of view of the auditors ?, where we divided the study into two chapters, Chapter I is devoted to theoretical literature.
In the second chapter, the field study, which included a sample of (Ghardaia and Ouargla), came to highlight the role of the auditor in activating corporate governance,in order of Changes in the direction to the market economy
