واقع مهنة الخبير المحاسبي في ظل الإصلاح المحاسبي في الجزائر

الملخص EN

The purpose of this paper is to highlight the profession of the chartered accountant as one of the key professions for providing external auditing services in Algeria, as this study has concluded that there is a weakness in the coverage the needs of the Algerian economic institutions from external auditing services by the chartered accountants, which requires which required the services of other parties, mainly The External Auditor.