واقع و آفاق ممارسة مهنة التدقيق المحاسبي المالي في الجزائر

الملخص EN

The movement toward a new economic pattern has pushed Algeria to adopt a set of reforms among which is the financial and accounting auditing.

Thus, this paper aims at showing and illustrating the new settings of auditing after the reforms being implemented.

This work tends also to seek the compatibility between the new environment and the goals the regulator is looking to fulfil through a project of Algerian standards of auditing that cope with the international ones.

For this, the analytical descriptive method is used in this research, besides a comparative study of the international norms of auditing and the Algerian ones, in order to investigate the ability of these standards to reply to the financial and accounting auditing requests