ركائز و مراحل تطور المراجعة الخارجية في الجزائر : رؤية مستقبلية

الملخص EN

The External revision arose with the emergence of human civilization and developed with it.

The external audit process is carried out by a professional person on a regular and continuous basis who is an expert, competent and qualified scientifically and practically independently, with a neutral and objective view of the legitimacy and regularity of the budget and results table of the institution.

And to prepare a detailed and comprehensive report on the operations carried out by the company.

Where the profession of external audit in Algeria has undergone a clear change during the independence and post independence phase in line with the social and economic development of individuals and institutions This study came to clarify the most important stages of the audit profession in Algeria