مدى توافق مهنة التدقيق في الجزائر مع معايير التدقيق الدولية في ظل تبني معايير التدقيق الجزائرية : دراسة ميدانية

الملخص EN

The present research aims to discover the extent to which the international Auditing Standards harmonize the Algerian environment, in addition to their relevance to the Algerian economical reality.

Whereas, some shortcomings has been found preventing advance of the profession's progression in Algeria.

Algeria is one of the countries that tried to maintain developments related to international Auditing and its Standards, the fact that is embodied in the Law 10-01 regulating the professions of Account Portfolios, Accountants, as well as Certified Accountants.

However, this is not to say that there are complete and specific criteria worth controlling the professional practice, as well as their inadequacy and suitability for developments and economic changes locally and globally, which necessitates the need to adapt the international Auditing Standards with Algerian reality to form more effective.