الخلاصة:
The aim of this study is to show and clarify the role of account auditor,He can
value the situation of the company and predict its future, in other words he can know
through his work if the company can continue working or stop .(failure) .The
account auditor has a significant role in auditing the company's accounts ,and to
authenticate their correctness and regularity . Because of the importance of the
auditor s role in checking the accounts of the company, the universal Algerian
standard (N 570) obliges him to apply a list of instructions to control the financial
lists which are prepared by the company and the auditor. Another subject tackled by
this study is the Algerian instructor’s view to the role and importance of the auditor
in predicting the future of the company.
