واقع تطبيق معايير التدقيق في الجزائر : دراسة استطلاعية لعينة من المدققين الخارجيين لسنة 2018

الملخص EN

This study contains audit standards, in particular those concerning the auditor's reports, published in 2014, which contain 15 standards, as well as the Algerian auditing standards "NAA", published by the Ministry of Finance.

Gradually starting in February 2016; In its practical part, this study aims to assess the level of knowledge and the degree of application of local auditing standards by external auditors in the algerian environment.

The results of this study confirm that the knowledge and application of these new standards by the external auditor is a challenge in this period as it is necessary to intensify efforts and activate the role of the bodies concerned to ensure good application of these standards