مدى التزام مدققي الحسابات بتطبيق معايير التدقيق الجزائرية الخاصة بأدلة الإثبات : دراسة معيار التدقيق الجزائري رقم 520 الإجراءات التحليلية : دراسة استطلاعية لعينة من الخبراء و محافظي الحسابات في الجزائر

الملخص EN

JEL: M42This study aims at knowing the extent of the auditors commitment in Algeria to apply the analytical procedures stipulated in the Algerian auditing standard No.

520, in order to achieve this a questionnaire was designed and submitted to the sample of auditors; this research is conducted to identify the compatibility between the Algerian auditing standard No 520And its international counterpart.

The results have shown that auditors in Algeria are rather committed to applying non-quantitative and simple analytical procedures than not committed to applying advanced analytical procedures; further more it shows revealed that there is a noticeable agreement between Algerian Auditing Standard No.

520 and its.

.