أخلاقيات المهنة عامل أساسي لنجاح مهمة مدقق الحسابات في تدقيق النظام المحاسبي المالي في المؤسسة الاقتصادية الجزائرية

الملخص EN

The main objective of this study is to identify the most important Professional ethics should commitment by the auditors which have a positive effect on the audit of accounting system of financial, and in response to the objective target of this study, this latter included set of Professional ethics of auditors which generally accepted in the audit profession arranged by relevance and impact on the audit of financial accounting system, the Integrity, objectivity, Professional Competence and Due Care, Confidentiality and Professional Behavior.

The in-depth study of the previous ethics made the researcher come to an important result states need to prepare a charter of Professional ethics of auditors in Algeria to contribute effectively in the audit of accounting system of financial Algerian economic enterprises, this Charter contains a set of Professional ethics should be available in the external auditor, the threats affecting commitment approach to the Professional ethics, a mechanism to identify the threats and assess their relevance, and security tools to meet those threats and methods of their application