توفيق معايير المراجعة الجزائرية مع معايير المراجعة الدولية

الملخص EN

The International Standards on Auditing aim at reducing the disparities between the practices across the world.

Therefore, each country aspiring to occupy a global position has to adopt or adapt these standards.

In order to bring the domestic auditing profession closer to the international practice.

The Algerian Auditing council release the Algerian auditing Standards Starting from February 2016.

This study aim of the highlight the Algerian auditing standards issued until 2017 and their compatibility with international auditing standards, through a comparison between the International and the Algerian Standards of Auditing and to identify the different similarities and differences between them

الملخص FRE

Les Normes internationales d'audit ont pour objectif de réduire les disparités entre les pratiques des professionnels du monde entier.

Chaque pays souhaitant occuper une position mondiale doit adopter ou adapter ces normes afin de rapprocher la profession d'audit du niveau local de la pratique internationale, À partir de février 2016.