تقرير المدقق القانوني وفقا للمعايير الدولية للتدقيق : (دراسة استطلاعية : الجزائر تونس فرنسا)‎

الملخص EN

In order to following the global approach, Algeria published a group of Algerian Standards on Auditing, for organizing the exercise of audit and creating some of harmonization with international standards on auditing.

The independent auditor report is the proof that the mission of audit been done according to applicable standards and rules.

So we will trying with this paper to analyze auditors opinion about modifications of ISA 700: «forming an opinion and reporting on financial statements» in helping economics agents to understanding financial statements, in Algerian auditing services markets and compare it with opinion of Tunisian and French markets which apply the international standards on auditing