تحسين أداء المراجعة المالية المحلية في الجزائر في ظل معايير المراجعة الدولية

الملخص EN

The study aims to understand and analyze the reality of financial auditing in Algeria, In order to improve it by using the international auditing standards as a guiding reference, through studying and analyzing the various problems and difficulties that hinder professional performance, Including the weak role of local professional organizations and bodies in organizing the profession of auditing in Algeria, And the lack of an integrated framework for auditing standards and professional ethics.

The study found that improving the performance of the financial audit profession in Algeria requires the development of various mechanisms that can apply international auditing standards, after adapting them accordingly with the economic and financial environment