معايير التدقيق المحلية مرجع تنظيمي و مهني للتدقيق الخارجي في الجزائر

Abstract EN

Through our research, we seek to discuss everything related to local auditing standards issued by the National Accounting Council in Algeria as these local standards are considered a regulatory and professional reference for the auditing profession in Algeria, particularly the external audit profession, which was in dire need of local auditing standards ( Algeria) as a regulatory and professional authority that regulates its work, especially in light of Algeria's adoption of international accounting and auditing standards, the latter two have forced Algeria to reform local accounting and auditing systems, starting with the issuance and adoption of the financial accounting system, and by issuing successive groups for local audit standards under the supervision of the National Accounting Council in Algeria.