مدى إعتماد محافظي الحسابات على معايير التدقيق الجزائرية في عملية التدقيق

Abstract

This study aims to highlight the extenet to which auditors rely on Algerian auditing standards in the auditing process ,to acheive this goal ,a questionnaire was distributed to a sample of 30 employées ( accountants, certified accountants , accounting experts and university professors specailizing in accounting and auditing ) in february 2025 . The descriptive anlytical approach and the spss statistical program were used to anlyze the study results . The study concluded that : Algerian auditing standards contribute significanty to improving the quality and credibility of financial reports , as Well as to developing the auditing profession , especially in keeping pace with technological developments . This has oblige auditors to rely on them extensively when performing their duties