متطلبات تطبيق التدقيق الاجتماعي في بيئة الأعمال الجزائرية حسب آراء المدققين الخارجيين

Abstract EN

E42.

The aim of the study is to find out the extent to which auditors in Algeria are aware of the concept of social audit, and the requirements for its application in the Algerian business environment according to the opinions of the auditors, and this through the descriptive and analytical approach.

On the field side, a field study was conducted based on a questionnaire distributed to a sample of auditors in Algeria.

The study concluded many of the most important results that there is an awareness of the concept of social audit and practice in Algeria, considering the need for standards for social audit and regulated laws and the need to conduct training courses to know how to apply it is one of the most important requirements for its application in an environment Algerian business, according to the opinions of the auditors.

Jel Classification Codes: M42, E42.