دور التدقيق الخارجي في تحسين الأداء المالي لمؤسسات القطاع الخاص

Résumé: This study aimed to identify the role of the external audit in improving the financial performance of the private sector institutions in Algeria. For that, a study was conducted at a private institution which is Merabti Institution for Civil Construction and Irrigation. The study relied on data from the documents submitted by the institution. The study found a number of results that the most important function external audit is one of the most important jobs, especially in the financial field organization for the organization is that the financial performance within the organization evaluates and as well as it is considered as a tool, especially in the financial side controls as the control of receipts of all sizes and especially large cash receipts and as well as the external audit to reveal embezzlement management, and plays a role in improving the financial performance of the institution and depending on the provisions of the external audit standards

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