مدى مساهمة البنية التشريعية الجزائرية في التزام مراجعي الحسابات بأخلاقيات المهنة

الملخص EN

This study aimed to identify the extent contribution of the Algerian anatomical legislation in the commitment of auditors to professional ethics, where the focus was on all the laws and legislation affecting the ethics of the audit profession, representing the study population in the external auditors, we have prepared a questionnaire and distributed it to the study sample of 36 audit 29 questionnaire were recovered , We used in the analysis the statistical package spss, at the end of the study, we came to the Algerian anatomical structure helps in the commitment of the auditors with the ethics of the audit profession, but it must re-examine the Code of professional ethics, and updated it, and to focus more on the Code of professional ethics on procedures that support adherence to moral principles, and the regulators of the profession should the give importance to the Law of professional ethics through training or studying days, in addition, we need to apply those laws effectively.