Accounting and Financial Audit : A lever for good corporate governance- Literature Review


  • BASMA KHATRI Ibn Tofail University
  • JALAL AZEGAGH Ibn Tofail University


Audit, Corporate governance, Faithful image, Transparent information, Financial performance


The fairness of financial statements is a primary objective that every company aims to achieve in order to obtain transparent information that can further improve its governance. Thus, the adoption of good governance practices appears to be the only way to attract investors and contribute to the improvement of its performance.

Indeed, the achievement of objectives necessarily requires a complete financial and accounting audit of the company, i.e. an examination by a professional observer of the way in which an activity is carried out, in relation to criteria specific to that activity. It meets the need to control and provides the necessary security to all partners of the company.

The quality of the audit conducted is therefore crucial, as it constitutes a key factor of good governance, guaranteeing the faithful image of the financial statements and mitigating the information asymmetry between the different stakeholders. Nevertheless, poor quality audit services can lead users of financial information to make the wrong decision.

This research work aims to examine the contribution and importance of the accounting and financial audit in ensuring a good corporate governance translated into a high financial performance.