واقع شركات المهن المحاسبية بالجزائر في ظل تبني المعايير الدولية للمحاسبة و التدقيق (IFRS ISA)‎ : دراسة ميدانية

الملخص EN

The present study aims to determine the impact of adopting international standards for accounting and auditingIFRS/ISAon the development of accounting profession companies in Algeria.

In order to achieve this objective, a descriptive and analytical approach was followed in the theoretical part, while a questionnaire was used in the practical part in which it was distributed to 46 accounting and auditing professionals.

The study concluded that the Algerian accounting profession companies have not expanded, as their number still does not exceed 14 companies, and there is a noticeable ence of any joint stock company within them despite all the reforms that aimed to bring the practices of the accounting and auditing profession to an international level.