دورالمعاييرالدولية للتعليم المحاسبي في تحسين جودة التدقيق الخارجي

Abstract

The aim of thisresearchis to identify the importance of accountingeducation in providingprofessionalaccountants able to enter the world of jobs efficiently, whichwouldenablethem to confront the changes and the challenges of rapid change in the business environment and addressing the exceptional issues, and perhapsuniversityeducationis the cornerstone to fulfill the requirements of the job marketduring the formation of the students and the opening of specialtiesconcernedwith the training and qualification in the various branches of accounting and financial sciences. Throughthisresearchwe have foundthatthereis a necessity to reconsider the accountingeducation programs in Algeria and the development of its contents to correspond to the recommendations of the International Union of Accounting Education, and expanding the culture of accountingeducation by creating a new specialties, centers and institutes of modern educationconcernedwithaccounting as well as to facilitate the entry to the world of the accounting profession by issuingclearlawsregulating the profession and activateits application.