تحليل و تقييم سوق خدمات تدقيق الحسابات في الجزائر

Abstract EN

The major aim of this study is to provide a detailed image over the auditing services market in Algeria from the corner of demand and supply of auditing services.

to achieve these aims we have used the descriptive approach to accomplish the theoretical ; and we have designed and distribute a questionnaire to survey opinions of a sample of auditors in Algeria.

overall, the findings show that the market of auditing services is different from the markets of other professions services, because the auditing services demand is mandatory by an act, while the supply of auditing services is organized by professional rules and standards that insure the independence and the quality of auditing profession.