مساهمة تبني معايير التدقيق الدولية (200-299)‎ في تعزيز المبادئ و المسؤوليات العامة لممارسة مهنة التدقيق المحاسبي : دراسة تقييمية من منظور محافظي الحسابات في الجزائر

الملخص EN

The aim of this study was to determine the impact of the adoption of “International Standards on Auditing “(ISA) (200-299) contributes to the promotion of general principles and responsibilities for the practice of accounting auditing, by conducting a survey of a group of account governors in Algeria.

the study findings are as follows: firstly, the local current legislations are not sufficient to ensure good practice of the profession of auditing.

Secondly, this study found out that the International Standards on Auditing (ISA) would develop the profession of accounting audit in Algeria, by strengthening the general principles and responsibilities.