المسار التعلمي لممتهني تدقيق الحسابات في الجزائر في إطار القانون 10-01

Abstract EN

This study aims to define the stages of the educational process of auditors in Algeria in relation to the reforms that affected the profession through the law 10-01.

To achieve the objectives of the study, the descriptive analytical approach was followed using various legal texts that regulate the profession.

The study concluded that according to recent reforms in the aforementioned law, the scientific and practical qualifications related to practitioners of the profession of auditing in Algeria differ from what they used to be in the past.

First, they are required to possess a university degree in the field of accounting or a foreign equivalent certificate.

Second, a national competition would be held for those who desire to join the institute of specialized education for the profession of auditing to pursue specialized theoretical training for at least two years, in addition to pursuing an applied training in auditing offices for a period of no less than two years.

Finally, they have to undergo a final exam in order to obtain the certificate by which they are allowed to practice the profession as auditors.