قراءة واقعية لمدى التوافق الدولي بين ممارسة مهنة الخبير المحاسب و محافظ الحسابات و المحاسب المعتمد مع المعايير الدولية للتدقيق

Abstract EN

General economic policies of Algeria aims to get out of economic isolation and integration into the global economy through the adoption of the Euro-Mediterranean partnership and a willingness to join the World Trade Organization resulted in substantial corrections to accounting and financial systems but keep accounting environment lacking to rely on the application of international standards for the auditing profession.

In pursuit of Algeria to join the World Trade Organization let to the need for the adoption of international scrutiny to pursue a career expert accounting and the Governor of the accounts certified accountant standards, so we will try in this paper indicate the extent to international consensus in the practice of auditing profession and their compatibility with the accounting and financial environment in Algeria.