الرقابة على جودة المراجعة الخارجية في الجزائر في ظل تبني معايير المراجعة المحلية

الملخص EN

This study aims to research about the impact of Algeria's adoption of local auditing standards on the quality of the external audit, and to highlight the efforts of professional and legislative organizations through the enactment of Law 10/01 that gave the National Accounting Council powers by monitoring and ensuring quality control, as well as issuing local auditing standards Derived from international standards, through 4 decisions that included sixteen criteria for developing the profession of external auditing and improving the quality of auditors' performance.

Among the most important results reached, serious consideration must be given to applying the standards of quality control and payment by providing all means and capabilities in the National Accounting Council through the Quality Control Committee, by establishing rules for monitoring audit offices, while working to conform with the Legal profession requirements on the one hand, and quality on the other.