دفاتر البحوث العلمية
Volume 9, Numéro 1, Pages 905-916
2021-06-08
Authors : Saidj Faiz . Benbaira Rima .
this paper aims to study the insurance for professional civil liability of the auditor, although liability insurance is mandatory for statutory auditors, but we have noticed that the insurance company CAAT, Bordj Menaiel subsidiary, has not subscribed many contracts ; the number of contracts was four in 2017 and three in 2018, We therefore propose that the marketing of the insurance product of professional civil liability be increased, and not to grant licenses for statutory audit activity except after subscribing to an insurance contract for professional civil liability, we also propose to encourage takaful insurance in accordance with sharia law.
insurance ; civil liability ; statutory audit ; auditor
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
لفتاحة سعاد
.
الذوادي مهيدي
.
ص 171-191.
مناد خديجة
.
فيلالي طارق
.
ص 311-326.
Deboub Ouissam
.
Boukredid Abdelkadir
.
pages 796-811.