Auditing law and accounts declaration in Morocco: Analytical study

Abstract

The importance of studying the issue related to the procedure before the financial courts is evident, given that controlling the procedures is the basis for protecting the right, and considering that public money is one of the most important things with which the various rights and obligations of the citizen towards the state are linked, as he is bound towards the state by the financial duties imposed on him by law and as a beneficiary of public money through an obligation The state covers its basic needs. The practical importance of studying the subject is also represented in the limited studies that deal with the subject from the practical side, given that the procedure before the financial courts differs from its counterpart before the rest of the courts in terms of judicial organization. With regard to the scope and procedures for deciding on accounts, this decision is considered one of the most important jurisdictions of the financial courts, which aims to monitor the status of accounts held by public accountants or de facto accountants.