مدى التزام محافظ الحسابات بتطبيق معايير التدقيق الجزائرية و الدولية في إعداد التقارير المالية للمؤسسات الاقتصادية : دراسة ميدانية لمؤسسة ديوان الترقية و التسيير العقاري تلمسان (OPGI)‎

الملخص EN

The study aims to show the extent to which the governor of the accounts depends on the Algerian auditing standards when he undertakes the task of auditing and examining the financial statements of Algerian institutions, through an applied study in the Real Estate Promotion and Management Bureau, so we concluded that the governor of the accounts while completing his mission depends on most of the Algerian auditing standards Issued to this day, but relies on it as a work that has gained professional experience and not as guidelines issued by international accounting standards bodies and quotations from which Algerian auditing standards were issued for the purpose of adherence and commitment when practicing the profession of accountant Therefore, we recommend that training institutions be opened for accountants to move this last from the classic work of scientific and technical work to keep pace with all developments and new publications in the field