آفاق مهنة محافظ الحسابات في ظل الإصدارات الحديثة : دراسة حالة تدقيق حسابات مؤسسة اقتصادية في الجزائر

الملخص EN

This study aims at presenting another aspect of reforming the accounting environment in Algeria, which is represented in framing the accounts auditing profession, after enacting a law regulating the profession and issuing auditing standards as a reference that controls the principles and rules of the profession, then creating a practical guide that is considered as a unified model for performing the auditing profession.

We also found through this study that is carried out by the accounts governor's office after the adoption of modern publications that the quality of the auditing profession work can be raised in Algeria, after providing the appropriate subsequent providing the appropriate environment in various aspects and adequate qualification for the practitioners the profession.