آفاق تبني المعايير الجزائرية للتدقيق : دراسة استطلاعية لآراء محافظي الحسابات و الخبراء المحاسبين في الجزائر العاصمة

الملخص EN

This study aims to identify the prospects of adopting the Algerian Auditing Standards on organizing the profession of financial and accounting auditing in Algeria, from the perspective of Statutory Auditors and Chartered Accountants in Algiers.

To attain the aims of this study, an electronic questionnaire was designed for a sample which consists of 70 terms between the Statutory Auditor and the Chartered Accountant, and analyzing the data - collected through this questionnaire - using the Descriptive Statistical Method, as well as examination(s) of a single sample.

The conclusions revealed that the participants in this study agreed that the implementation of the Algerian Auditing Standards has a positive impact on the profession of financial and accounting auditing, and that this implementation guarantees an effective practice of the profession of financial and accounting auditing in Algeria, which would contribute in strengthening it and enhancing it.