تقييم واقع تطبيق معايير المراجعة الدولية من قبل ممارسي مهنة المراجعة في البيئة المحاسبية الجزائرية : دراسة ميدانية لعينة من المهنيين في الجنوب الشرقي الجزائري

الملخص EN

This study aims to assess the degree of compliance and the application of international auditing standards by accounting experts and auditors in Algeria and to stress the importance of its application.

To carry out this study, a descriptive approach was used at Through the preparation of a questionnaire distributed to a sample of chartered accountants and auditors during the period (March 2017); The data was downloaded by the program (EXCEL) and processed by the program (SPSS), this study showed that the rate of compliance with the application of international auditing standards in the Algerian accounting environment is14,9%, which is a small proportion and this is due to the Algerian auditing standards that still need to be developed to fully comply with international auditing standards, and most of the study Insufficient knowledge of international auditing standards.