معيقات تطبيق التدقيق الاجتماعي في مكاتب التدقيق بالجزائر : دراسة ميدانية

الملخص EN

The objective of this study is to ascertain the extent to which auditors in the Algerian environment are aware of the concept of social auditing when auditing financial statements, as well as the difficulties that prevent their implementation.

The study found that the accountant in the Algerian environment understands the concept of social auditing.

However, there are several obstacles that prevented its implementation in practice.

The study recommended that guidelines should be developed to assist the accountants in the process of auditing the social performance by the governing bodies of the profession.