دراسة تحليلية لفجوة التوقعات ببيئة المراجعة الخارجية للحسابات في الجزائر

الملخص EN

This study aims to follow and analyze the components of the expectation gap of external audit in Algeria.

Which are a contemporary general problem that we cannot exclude from any audit environment, according to the environment of the professional practice of external audit in Algeria.

Relative to the point view of external auditors to the functions and responsibilities of external audit in Algeria, and the viewpoint and what expects the financial community.

With all its categories, that benefits of external audit services, which consist of tasks and responsibilities expected of the auditors services required to what governs the auditing profession by national legislation, and in accordance with international standards of audit.

In light of the total absence of national audit standards, allowing us to follow the audit expectation gap in Algeria and analyze its components.