هيكلة المنظمات المهنية المتعلقة بالمراجعة و أثرها في ترقية المراقبة و الإشراف على تطبيق النظام المحاسبي المالي

Abstract EN

This study aims to clarify the structural measures for the profession of auditing in Algeria and its impact in the promotion of supervision and control on the application of financial accounting system, represented mainly in the executive decrees issued after the application of the system financial accounting the beginning of the year 2010, which structured professional organizations supervising the auditing profession, through the reorganization of the audit profession in accordance with international Standards on Auditing (ISA), through the tightening of the practice review, and update the legal framework for the professionals of the audit profession, in addition to planning consulting accounting and finance in order to upgrade the application of financial accounting system in accordance with the requirements of International Accounting Standards.