معوقات تطبيق معايير التدقيق الجزائرية الخاصة بأدلة الإثبات في الجزائر : دراسة استطلاعية لمجموعة من مدققي الحسابات بولاية سطيف

الملخص EN

The aim of this study is to identify the most important impediments that auditors face in applying the Algerian audit standards for proof evidences, and to provide some of the possible solutions that could reduce them.

In order to achieve that, we sought the opinions of a group of auditor's professionals, including accounts governors and accounting experts.

The study found that there are several impediments that prevent the implementation of all the procedures stipulated in the Algerian auditing standards for proof evidences, which varied between impediments concerning legislation related to the profession of auditing in Algeria; impediments concerning The economic environment for Algerian enterprises; impediments specific to professionals; The standards themselves are hampered.

the study suggested a number of solutions as working to build an integrated legislative system in which academics and professionals participate; establish escort and control bodies to monitor the application of the Algerian auditing standard; establishment of committees to listen to the opinions and concerns of professionals by the bodies supervising the profession.