المنظور الجزائري للتدقيق الخارجي في صورة المعايير الجزائرية للتدقيق

الملخص EN

M49In order to narrow between the national economy and international environment, Algeria tries to join the international organizations, such as « OMC », It has made deep reforms on many sectors and mostly accounting reform that made a Moring from « PAN »(national accounting plan) to « FAS »(Financial Accounting system) and setting up the Law 10-01 that organizes the job of external audit in Algeria, legislations and instructions that came after and go in the same direction.

These reforms introduced a new imagination to the external audit job in Algeria with the international referential, it is set up the Algerian standards for auditing and that is considered simplification for international standards auditing in an Algerian way.

With this referential and taking into account the domain studies, these standards will have effects on improving the national economy generally, and on the job especially, with condition of making other reforms on taxing and banking system.