القيمة المضافة لمعايير التدقيق الجزائرية في الوسط المهني للتدقيق الخارجي في الجزائر : دراسة استطلاعية لعينة من محافظي الحسابات و الخبراء المحاسبين الجزائريين

Abstract EN

This study aims to highlight the added value resulting from the commitment to apply the Algerian Auditing Standards on the level of professional performance of external auditing practitioners, and to know the role of these standards in introducing updates in the professional environment for auditing to ensure their compatibility and consistency with the professional legislative texts, where the most important turning points in the history of the profession in Algeria were listed, a questionnaire was prepared according the five-tiered Likart ladder, and the questionnaire was distributed among a sample of Algerian account governors, the questionnaire items were analyzed using the statistical analysis program SPSS 25, and we concluded that the Algerian Auditing Standards do not contradict the content of the professional legislative environment, as they are complementary to local standards as they provided new additions and explanations to the professional milieu, bringing the level of local professional performance closer to that of its international counterpart.