واقع مهنة محافظ الحسابات في ظل معايير التدقيق الجزائرية NAA

الملخص EN

This article aims study the profession of statutory auditor in light of the Algerian auditing standards NAA as well as the reference to the standards of the reports of the accountant NRCAC and its measurement with the international auditing standards including the profession of statutory auditing in Algeria.

although it was prepared without an in-depth analysis of the Algerian accounting environment, these results also confirm the need to prepare an integrated guide to the Algerian auditing standards NAA and the NRCAC auditors reporting standards, especially for the auditing of large companies such as Sonatrach, so that the various gaps are rectified and corrected.