واقع التزام مراجعي الحسابات بمبادئ أخلاقيات مهنة المراجعة الخارجية في الجزائر : دراسة ميدانية لعينة من المهنيين

الملخص EN

Every profession has its own legal framework that regulates it and determines the rights and duties of its members.

however, sometimes this is not enough, especially when it comes to professions that are vulnerable to temptations and pressures.

hence, it necessitates the adoption of certain ethical principles that improve the behavior and performance of professionals.

the profession of external auditing is considered as one of the most important professions that require ethical principles, given the importance and sensitivity of the role it plays.

in this regard, we conducted this study to examine the extent of compliance of auditors in Algeria with the general principles of professional ethics.

findings show that auditors in Algeria largely committed to the recognized principles of professional ethics.

this study concluded that there is a need for supervisory authorities to take an active interest in issuing and continuously updating the code of ethics for auditing in Algeria, and to ensure its alignment with international standards.