أثر تطبيق معايير التدقيق الجزائرية في الحد من ممارسات المحاسبة الإبداعية

الملخص EN

This article aims to highlight the role that the Algerian auditing standards play in limiting creative accounting practices, as it deals with generalities about creative accounting, followed by a brief presentation of the Algerian auditing standards, and then clarifies the effect of applying these standards in reducing creative accounting practices