معايير اعداد التقرير بين التشريع الجزائري و المعايير الدولية للتدقيق : دراسة مقارنة

Abstract EN

The promulgation of Law No: 10-01 on the profession of expert accountant, commissioner of accounts and approved accountant, as well as the legislative texts of application and organization referring to this law, and start to adopt to the Algerian standards of auditing inspired on international auditing standards, is a proof that Algeria is leading towards the international compatibility.

There is still some uncertainty about a compatibility of the organization of Algeria's external audit profession with international auditing standards as part of the applicable legislative texts, particularly concerning the reports as the final product of the audit process