مدى مساهمة معايير التدقيق الجزائرية في تفعيل حوكمة الشركات: دراسة استطلاعية لعينة من الخبراء المحاسبين ومحافظي الحسابات في الجزائر

الملخص EN

This study aims to identify the Algerian standards of auditing (NAA) in activating corporate governance, from the chartered accountant and auditors’ perspective.

a questionnaire was designed and distributed to several field specialists in Algeria to fulfill the study’s aims, and the number of respondents to this questionnaire was 69.

the study concluded that Algerian standards on auditing (NAA) facilitate the implementation of corporate governance and that Algerian standards on auditing (NAA) contribute to the realization of corporate governance characteristics.