مدخل مقارن للمعايير الجزائرية للتدقيق مع نظيرتها الدولية : دراسة حالة عينة من المعايير الجزائرية للتدقيق

Abstract EN

The aim of this study to offer the Algerian Standards for Audit «ASA» by Algeria issued recently, and Compare them with the subtands international standards of Audit by the International Union of Accountants, and It has been Selected the standard of each group issued it is the standard 580 "the statements written", the standard 510 "preliminary audit assignments - opening balances”, And the standard 610 "the use of the work of the Auditors entering”.

The study concluded There is almost complete match between Algerian standards and international standards, it was noted that international standards are more detailed than the Algerian Standards.