مدى قدرة المراجع الجزائري على المراجعة في ظل بيئة التجارة الإلكترونية : دراسة ميدانية لعينة من المراجعين الجزائريين

الملخص EN

This study aims to describe the capacity of the Algerian auditor to conduct his functions face of the complexities of E-commerce and to clarify the problems caused by this new reality.

it is seeking to contribute to the development of audit bureau services in Algeria.

this article is analytical research of the opinions of a sample of Algerian auditors, collected from a survey focusing on previous studies.

the results of this study argue that, considering the problems caused by this sector, the Algerian auditor and his team have scientific and professional capabilities to practice their profession with E-commerce companies.