تقارير المراجعة الخارجية من منظور التشريع الجزائري

Abstract EN

The external audit reports are the final document expressing the results of the mission, which is communicated to the users of the financial statements, While the latter may vary in terms of their shape or content.

In Algeria, the legislator was initially limited only to the general report for the approval of the annual accounts and the special report on Organized agreements, however, in light of the reforms witnessed in the profession due to the issuance of Law No.

10-01 and its texts, coinciding with the reforms that touched the accounting side, in addition to the issuance of the Algerian standard of audit No.700, which is derived from the International Standards on Auditing, has resulted in reference to another series of judgments on these reports.

Therefore, this research paper aimed to study The extent to which the overall judgments of the external audit reports in the profession were approached, and a consensus was reached between the latter.