واقع مهنة محافظة الحسابات في الجزائر ببن الحقوق و الواجبات من خلال تطبيقات القانون 10-01 : دراسة حالة : مجموعة من محافظي الحسابات و خبراء محاسبين في الجزائر

الملخص EN

This paper aims to shed light on the reality of the profession of in Algeria through the identification of the general framework for the exercise of the profession of the Governorate of auditors in Algeria, requiring the profession and provide some of the conditions for its functioning, including what is the particular natural persons, and what is the particular to the exercise of the profession by individuals and legal entities, as well as to the availability of scientific rehabilitation and knowledge gained to the exercise of the profession, and that there are ways for the appointment of auditors and how the termination of their functions, and to obtain the fees for a review process.