شروط وفرص الاستفادة من أعمال التدقيق: دراسة مقارنة بين معيار الجزائري (NAA610)‎ والمعيار الدولي (ISA610)‎

Abstract EN

This research paper aims to highlight the extent of compatibility of the Algerian standard (NAA 610 “using the work of internal auditors” with its international counterpart, by exposing the scope of application of the two standards and the objective of the auditor, in addition to highlighting the content of the Algerian standard and the international standard, and also aims to compare the two criteria by extracting similarities and differences between the two sides of form and content, the study concluded that there is a near-total agreement between the Algerian standard and its international counterpart in terms of form and content, but the Algerian standard was not accompanied by the necessary clarifications and explanations that show how the standard is applied in the field.