التنظيم القانوني لمهنة التدقيق الخارجي في الجزائر : دراسة تحليلية

الملخص EN

The objective of this study was to identify the most important stages and changes that the external audit profession has undergone in Algeria in light of the laws and legislation issued, through which the legislator tried to organize this profession and adapt appropriate legislative frameworks in an attempt to improve the profession and raise the performance of auditors.

In the end, we concluded that the Algerian legislator has reformed the profession of external auditing through the creation of professional organizations that supervise the profession of external auditing and the issuance of Law 10/01, which relates to the professions of accounting expert and external auditor, accountant in addition to several executive decrees with the aim of developing the profession of accounting and auditing and adapting to contemporary developments.