الإطار العملياتي و الإجرائي لتنظيم و تنفيذ عملية التدقيق

الملخص EN

The objective of this study is to highlight the operational and procedural framework of the audit process by addressing the auditing standards generally recognized in the scope and scope of the auditor's ability to perform his work based on these standards within his knowledge.

The auditor's duties and rights were addressed in his work environment in order to perform his duties And follow a set of steps to conduct the process of auditing in accordance with the rules provided by the law and relying on the internal audit / internal audit guide.

Key words: Audit - The operational and procedural framework for auditing - The course of the audit professionتصنيف JEL: M42JEL Classification: M42