المراجعة الخارجية من منظور المعايير الجزائرية للمراجعة (NAA)‎ : دراسة حالة عينة من المهنيين و الأكاديميين

الملخص EN

In the framework of the policy of economic expansion and openness at the world level, the need for many countries to the need to unify the concepts and rules which process and give access to financial information by adapting them with those issued by the World commission, Chiefly accounting, and this is what Algeria has sought struggling to support the accounting consensus at the international level through the adoption of international accounting standards, and their formulation in accordance with its business environment under the issuance of Law n° 07-11 containing the financial accounting system, which requires updating the regulatory texts of the external audit profession in line with the outputs of the accounting system , under The publishing of the law n° 10-01 and its supplementary legislative texts, which will then be supported by a set of Algerian standards for auditing by adopting a series of international standards for auditing in a near complete manner, which led to the creation a set of novelties in the organization of the external audit function.

Accordingly, this study aims at determining the impact of the issuance of the Algerian standards for auditing on external audit procedures.