ممارسة مهنة المراجعة الخارجية في الجزائر في ظل تبني المعايير الدولية للمراجعة و مدى جاهزية البيئة للتطبيق

الملخص EN

: The aim of this study is to learn the reality of the practice of external auditing in Algeria, especially after the reforms that affected the profession and the promulgation of Act 10-01, It also seeks to highlight the Algerian auditing standards issued by the National Accounting Council since 2016, In order to achieve the objectives of the study and test hypotheses, a questionnaire was prepared for a sample of.

academics and professionals, including a set of questions on the subject of the studyThe study found that there has been an improvement in the practice of external audits in Algeria following the promulgation of the 10-01 Act, that the Algerian criteria for auditing are in compliance with the Algerian economic environment, the Algerian standards of audits are also.

compatible with International standards of the audits