الواقع التنظيمي لأخلاقيات مهنة التدقيق المحاسبي في الجزائر : دراسة تحليلية للقوانين المنظمة للمهنة

الملخص EN

This study aimed at clarifying the organizational situation of accounting auditing profession in Algeria through studying and analyzing its regulating laws and the role of professional organizations, while identifying the obstacles of applying professional ethics in Algeria.

The study concluded that despite the reforms carried out by Algeria, they did not meet the required level.

This is explained by the absence of a code of ethics in addition to the weakness of monitoring and the application of the necessary penalties