معايير التدقيق الجزائرية و مدى توافقها مع المعايير الدولية للتدقيق

الملخص EN

The issuance of Algeria of Algerian auditing standards is an important step in improving the auditing profession and improving the performance of its practitioners in order to respond to developments at the local and international levels.

The aim of this study is to present the Algerian standards of auditing recently issued and to know their compatibility with international auditing standards.

The study concluded that there was a great match between Algerian standards and international auditing standards, but international standards were more detailed in terms of their application in the field and in terms of providing guidance for their understanding by auditors.