مدى التزام المدقق الخارجي بالمعايير التدقيق الجزائرية : دراسة ميدانية على عينة من محافظي الحسابات في ولايات الغرب الجزائري

الملخص EN

His study aims to highlight the extent of the external auditor's commitment to the Algerian auditing standards by shedding light on the audit profession, by highlighting the most important concepts related to this field, and the most important versions of the Algerian auditing standards that have been issued so far, amounting to 16 standards, where these standards are considered as general models and instructions that lead to directing and rationalizing the auditor in carrying out his work, and considering them as a measure of the quality of his performance.

in order to achieve the objectives of the study and collect the necessary data, the descriptive and historical approach was followed in the theoretical aspect, and the analytical approach was followed in the practical aspect by analyzing the results of the questionnaire that was distributed to a sample of accountants, bookkeepers and university professors interested in the field of accounting and auditing, which included 43 people the study concluded that there are a commitment on the part of the external auditor to apply Algerian auditing standards when carrying out his work.