متطلبات تأهيل الموارد البشرية لتطبيق التدقيق التجاري للمؤسسات الاقتصادية الجزائرية : دراسة تحليلية

الملخص EN

This study aims to shed light on the human resources qualified to apply the commercial audit of economic institutions, especially on the personal side of the commercial auditor in an attempt to find the most important requirements that help in developing and developing his skill, and what is reflected in that on the quality of the commercial audit and the delivery of the results in all objectivity and efficiency to the parties concerned, has reached This study indicates that the Algerian legislator has focused on the formative side of the accounting and auditing profession through Profession Law 10-01 and its decrees, however, and within the proposed framework for the formation of this category of human resources to engage in commercial auditing requires integration between teaching materials with the financial accounting and marketing side And the commercial by enriching the knowledge side of the commercial auditor by proposing the inclusion of some educational materials from the program of training economic and competition inspectors under the tutelage of the Ministry of Commerce.