نحو إطار متكامل لأداء مهمة محافظة الحسابات في شركات المساهمة الجزائرية، على ضوء إصلاحات 2010

الملخص EN

The aim of the study is trying to elaborate a comprehensive framework for legal auditor profession in Algeria, in the light of the new development that the profession had known after the issuance of the law 10-01 related to profession duties of expert accountant, legal auditor and certified accountant, as well as the subsequent regulatory texts which has direct or indirect relation with the profession, along with commercial law and profession responsibilities law of legal auditor in Algeria, in this regard we try to clarify the several procedures adopted in Algeria related with appointing legal auditor and termination of his duty, profession practising requirement, responsibilities, and other requirement of practising the profession in Algeria.