الواقع التنظيمي لجودة مهنة التدقيق المحاسبي في الجزائر : دراسة تحليلية للقوانين المنظمة للمهنة

الملخص EN

This study aimed to shed light on the reality of the accounting auditing quality in Algeria by reviewing the various legislative and organizational aspects in order to improve the quality of accounting auditing through study and analysis, and the role of the Professional organizations, The study concluded that there is an appropriate regulatory and legal framework for the quality of accounting auditing, However, the main problem can be in how it is embodied on the ground and delaying its implementation, and this can only be done through directing, guiding and informing professionals about this framework, their formation and their mentoring, and the issuance of a use guide for quality control, and then starting to apply it, which is beneficial to the auditing profession in Algeria.