مدى كفاية المعيار الجزائري AA500 لدى أصحاب مهنة التدقيق المحاسبي : المحددات و المرتكزات

Abstract EN

This study aims to determine the adequacy of the Algerian audit standard 500 for all aspects of auditing to draw convincing elements characterized by competence and appropriateness, and to know the most important reasons that led to the failure to rely on the local standard and resort to the international standard through the opinions of the professionals, and was surveyed by a sample of professionals of accounting experts and accounting governors.

The study concluded that the standard in the professional environment was the international standard and this was due to the inadequate local standard that focused on the theoretical side below the field side (accounting environment), despite the regulation of the accounting profession by law 10-01