التزام مزاولي مهنة التدقيق الخارجي في الجزائر بمتطلبات المعيار الجزائري للتدقيق رقم 300 الموسوم بتخطيط تدقيق الكشوفات المالية : دراسة عينة من محافظي الحسابات و الخبراء المحاسبين بالجزائر العاصمة و بومرداس خلال سنة 2020

Abstract EN

This study came to present the most important Algerian auditing standards issued by the National Accounting Council, with a focus on the most important of what came in the Algerian standard for auditing No.

300 tagged "planning audit of financial statements" subject of our study, In addition to that, the extent of auditors' commitment to apply its requirements during the performance of their tasks, as the study dealt with the theoretical aspect in which the variables of the study were addressed, while the applied was a questionnaire study distributed to a sample of profession practitioners with experience in the field that numbered 264 to seek their opinion On the degree of compliance with the requirements and content of the standard while carrying out their mission, In order to reach the desired results, an analytical descriptive method was used when distributing the questionnaire to the sample members and addressing the answers in the SPSS22 statistical program, it became clear through the results obtained that the professionals are committed to applying the requirements and obligations of the Algerian Standard No.

300, in view of the effective role that planning plays according to the point of view of the study sample.