سيرورة النصوص التشريعية المتعلقة بمهنة المدقق القانوني بالجزائر

الملخص EN

The Algerian legislator has attached great importance to the legal auditing profession, since its inception, has been revised by several legal and regulatory texts; until it was restructured in 2010; to suit the modern trends of the Algerian economy, where is the code of commerce the main source of audit procedures, in this article we seek to provide a framework for all legislative and regulatory texts governing the profession of the auditorin Algeria.