أهمية تبني المعايير الدولية للتدقيق (ISA)‎ في البيئة الاقتصادية الجزائرية

Abstract EN

As a result of the global economic development, and the increase of openness, with the elimination multinational corporations and investors obstacles, accompanied with the development of international financial markets in the globalization context, this requires the provision of financial information, that is understandable and has investor confidence, as an active player in this environment, this helps him to Make better investment decisions.

and one of the most important factors to increase this confidence, is an independent external audit, due to its important role in increasing the reliability of financial reports published by companies, and this audit is more effective when it is based on internationally recognized quality standards, which applies to the International Standards on Auditing (ISA), which represents an international consensus of the most professional organizations around the world, and has been adopted in many countries.

And Algeria, also, in the context of the reform of their accounting profession and after issued of Law 10-01, Algerian standards on Auditing (NAA) were then Published, which are inspired from international standards on auditing.

This would lead to improve the quality of external audit and promote the accounting profession in Algeria, in accordance with international standards, And increase the reliability of the financial information.