مساهمة مستجدات مهنة التدقيق الخارجي في الجزائر في تفعيل حوكمة الشركات : دراسة تحليلية

الملخص EN

This study aimed to determine the contribution of the developments of the external audit profession in Algeria to enhancing the role of the external auditor as an external mechanism for corporate governance, through our reliance on an analytical study.

The study concluded that Law 10-01 and the subsequent complementary executive decrees are considered the first step in the framework of Algeria’s efforts towards providing an appropriate climate that serves corporate governance on the part of the external audit profession, and that the Algerian auditing standards, which are originally inspired by international auditing standards, contribute significantly to Supporting the performance of the external auditor, thus activating the principles of corporate governance.