أثر تطبيق النظام المحاسبي المالي على مهنة المراجعة الخارجية في الجزائر : دراسة ميدانية

الملخص EN

This study aims to find out the changes taking place at the level of external auditing profession in the light of the adoption of the international accounting standards through the financial accounting system application.

Due to the system adopted by Algeria undertook, in this study, to try and find out the views of those academics and professionals interested in accounting and auditing in order to identify the most important consequences of the application of financial accounting system on the external audit profession.

the results of the study showed that the latter were affected in the regulatory legal aspect, the matter which was embodied in the new law regulating the profession (law 10-1), and this impact implicitly stated the possibility of adopting audit international standards as a result of the adoption of international accounting standards with the possibility of unification of external audit reports models.