The reality of external auditing of the Arab Maghreb countries under the international standards on auditing (ISAs)‎ : case study of Algeria, Tunisia and Morocco

الملخص EN

This research aims to shed light on the various reforms undertaken by some Maghreb countries on the external audit system through identifying the reflections of International Standards on Auditing (ISAs) on the local audit environment of Algeria, Tunisia and Morocco.

The descriptive analytical approach was used to study the situation of these countries in the Maghreb.

Therefore, the main result of this research is that each of these countries seeks to make their local environment for external auditing compatible with the international audit environment.