مدى اعتماد محافظ الحسابات على معايير التدقيق الجزائرية عند اداء مهنة التدقيق

Abstract

The study aims to show the extent to which auditors rely on Algérian auditing standards when performing their duties. The research study shed light on several aspects, including the organization of the auditing profession in Algeria. It also focused on presenting Algerian auditing standards. In order to reach the previously mentioned goal of the study and to reinforce the idea, we used the preparation of a questionnaire and distributed it to the study sample, which is represented by bookkeepers, accounting experts, certified accountants, and university professors specialized in accounting and auditing. Through the results of the study, we concluded that the standards Algerian Auditing Company has contributed to organizing and developing the auditing profession in Algeria, and bookkeepers generally adhere to Algerian auditing standards while performing their duties. The study presented some proposals that will contribute to controlling, organizing and developing the auditing profession in Algeria. "