المدقق في الجزائر بين إشكالية الالتزام الأخلاقي و المسؤولية المهنية : دراسة ميدانية لعينة من المهنيين في مجال المحاسبة و المالية في المؤسسات الجزائرية

الملخص EN

Through this research paper, we shed light on the importance and necessity of auditor's adherence to standards of ethical and professional behavior, and compliance with field performance rules, and this is reflected in the quality and reliability of the final reports.

And based on the results of the survey, the questionnaire revealed that the auditing profession in Algeria does not live up to the commitment of its practitioners to the standards and conditions of the profession in force in accordance with the legal frameworks, by citing the parties dealing with auditors in the field (economic, financial, tax ….

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).