تأثير إصلاح مهنة المراجعة الخارجية في تحسين أداء المؤسسات الإقتصادية الجزائرية : دراسة ميدانية

الملخص EN

Through this paper, we aim to study the impact of the reforms of the external auditing profession in Algeria and its role in improving the performance of the Algerian economic institutions.

To achieve the goal of the research, it was divided into two axes.

profession recently.

As for the second axis, a questionnaire was prepared through which it aimed to identify the opinions of a sample of accountants and accountants in Algeria about the impact of these reforms on improving the performance of Algerian economic institutions.

Through it, an affirmation was reached among the majority of the sample studied about the importance of activating these reforms and the necessity of adopting international auditing standards and applying them in Algeria, and developing and upgrading the performance of the external auditing profession, which contributes to improving the performance of economic institutions in Algeria.