متطلبات الرقابة على جودة التدقيق في الجزائر: مراجعة أولية

الملخص EN

The study aims at assessing the requirements of audit quality control in Algeria in light of international quality control standards, the results showed that the self-control is not carried out through an internal independent committee.

in addition to the fact that it does not include important elements of quality control, which is customer acceptance, audits and continuity in that relationship, and monitoring and control.

as for external quality control, the scope of its application does not include all offices, and when directing the quality controllers to offices, the controlled office qualification level is not taken into account and compared with the qualification of quality controller.

this ; in addition to the fact that both internal and external oversight does not include the examination of quality system due to the once of a local standard, and there are many points addressed in the two audit control manuals need more detail and clarification.