أثر العمل بمعايير التدقيق الدولية على تطوير ممارسة مهنة التدقيق المحاسبي : دراسة حالة الجزائر

الملخص EN

The aim of this study was to determine the impact of the work with International Standards Auditing (ISA) on the development of accounting audit profession in Algeria, this study was sounding the views of a sample of Governors of the Accounts and Accounting Experts.

And it found that the work with International Standards on Auditing (ISA) would develop the profession of accounting audit in Algeria.

Through strengthening the general principles and responsibilities, and it helping the auditor to risk assessment and gathering a sufficient appropriate audit evidence, and it helping him to use the work of others auditors and providing a sufficient appropriate audit reporting.