واقع جودة المراجعة في الجزائر

الملخص EN

Algeria witnessed many changes by the early nineties of the last century, including the transition to a market economy pattern, hence, many reforms must be implemented, the most important one is reforming the profession of the external audit to be promoted to a level of high quality.

This work aims to assess the quality of the audit in the Algerian environment relying on multidimensional indicators which take into account the traditional and modern standards to measure the quality of financial audit, which appeared before and after the scandal of Anderson Bureau for review that took place in 2001.