تقييم الإصلاحات المرتبطة بالجانب المحاسبي والتدقيق في الجزائر

Abstract

The objective of this study is to assess the accounting reforms undertaken by Algeria, through demonstrating the computability and differences between the financial accounting system and the international accounting standards, the pros and cons, in addition to highlighting the integration between the economic, financial and social environment in Algeria and the international challenges including the international auditing standards adopted by Algeria through the issuance of a set of Algerian standards that in turn, comply with their international counterparts, and the impact of this on improving the quality of external audit in Algeria, this is in order to clarify the contents of these reforms, which came within the framework of law 10-01 related to the accounting professions and the contents of the Algerian auditing standards.