مسؤولية مندوب الحسابات في شركة المساهمة

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Date

2024

Journal Title

Journal ISSN

Volume Title

Publisher

جامعة المسيلة

Abstract

Account control aims to verify the accuracy and validity of the financial documents prepared by the company at the end of each fiscal year. This process is considered essential for monitoring management performance, as it allows partners to obtain independent and reliable information, so that this information helps partners in making informed decisions about the management of the company, and Here comes the importance of the role of the accounting representative, who ensures that these financial documents are free of errors and tampering; Based on this sensitive role, the accounts representative bears great legal responsibilities, including civil and criminal liability. Civil liability relates to compensating for any damage that may result from errors in the accounts, while criminal liability relates to holding him accountable for any deliberate manipulation or forgery in financial documents. Therefore, the job of a representative is Accounts are vital to ensure transparency and credibility in a company's financial operations.

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Keywords

Accounts Representative, Joint Stock Company, Audit, Responsibility, Tasks, Civil, Criminal Liability.

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