تطور مضمون المسؤوليات القانونية و المهنية للمراجع الخارجي في الجزائر

Abstract EN

This study seeks to clarify the basic concepts of the legal responsibilities of the external auditor in Algeria for the purpose of bringing these concepts closer to professionals and researchers in this field, explaining them and demonstrating their types.

these responsibilities are represented in all of the criminal, the civil and the disciplinary responsibilities to the practitioners of the external auditor career in Algeria (governance accounting and accounting expertise) through representing causes and main motivations that made the legal responsibility comes out into view mainly shown in committing varying degrees of faults matched by penalties that go along with the degree and the sort of the committed faults.