تنظيم مهنة التدقيق الخارجي في الجزائر و مقارنتها مع الدول المغاربية : دراسة مقارنة ببن الجزائر و تونس و المملكة المغربية

الملخص EN

This research aims to study the audit profession in Algeria and the theoretical framework and compared with its neighboring countries (Tunisia and Morocco) and show different aspects of the professional reality of the review in these Maghreb countries.

Where share Maghreb countries under study in several aspects، especially historical ones، as practiced in accordance with French law، which was inspired by its laws still applied so far in French، And the audit profession continues to suffer substantial deficit in terms of specialized knowledge that must be acquired by practicing the profession compared to their counterparts in the world.