دراسة تطبيقية لتوجه الجزائر نحو معايير التدقيق الدولية ISA

الملخص EN

The need for the external auditing emerged with the appearance of the Industrial Revolution and the advent of large corporation.

The external auditing profession has gone through several stages and witnessed many changes, thus highlighting the importance of auditing profession.

However, auditing profession in Algeria varies from the international practice, because they are subject to the lawas and legislations that govern Algeria and are characterized by the must of their enforcement.

Despite the attempts to minimize the international disparities and bridge the gap between countries practices by adopting the new financial accounting system (SCF) which is compatible with the international accounting standards, in order to meet the need of corporations obtaining data that serves other stakeholders, especially foreign investors, still there are discrepancies in the reports of the auditors, which negatively affect trusting the credibility of the financial statements.

Algeria should now consider the possibility (and necessity) of adopting the international auditing standards issued by the International Federation of Accountants, especially after its adoption of IAS/ IFRS and its attempt to affiliate to the World Trade Organization.

Key words: legal audit (external audit) , International Standards of Auditing, Financial audited statements, Foreign Investor.