مدى رضا المراجعين في الجزائر عن الممارسة المهنية و المشكلات التي تواجههم : دراسة ميدانية

الملخص EN

The present study aimed to identify the reality of professional practice from the Auditors’ view point.

To achieve this goal, the researcher has dealt with two kinds of data: secondary and primary data; a questionnaire was used to collect the data of the study then it was distributed to a sample of auditors.

The researcher found through this study that the audit profession still needs more development to reach an acceptable level, thus, keeping pace with the developments and the contemporary challenges that Algeria faces