تحديات مكاتب التدقيق الدولية في ظل تطبيق معايير التدقيق الدولية في الجزائر

Abstract

This study aims to highlight the role of international audit offices and the challenges they face in light of the implementation of international auditing standards in Algeria and the extent of opening the way to facilitate the practice of their work. Therefore, we relied on the descriptive-analytical approach to analyze the concepts related to the study variables and used the questionnaire in the applied aspect and concluded that the adoption of international auditing standards opens the way for the development and expansion of the activity of audit offices at the local level in light of the multiple obstacles and challenges they face.