مخاطر التدقيق في ظل تطبيق النظام المحاسبي المالي في المؤسسات الاقتصادية الجزائرية

Abstract EN

A change in any of the domains has to work raised the surrounding domains, and is considered the transition from national accounting planned to the financial accounting system most important changes that have taken place in the Algerian accounting environment, where is expected to have an impact on on many domains, especially the accounting audit, and are considered risk An audit of the most important aspects of the audit, which could be affected by the application of financial accounting system in the Algerian economic institutions, so necessitated this study to identify the most important of these risks.