بن يخلف, يمينةقاضي, بشرىبطيوي, نسرين2025-09-082025-09-082025http://dspace.univ-temouchent.edu.dz/handle/123456789/6793This 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 dutiesotheralgerian auditing standards- auditors – auditing profession -electronic auditingThesis