أثر تبني معايير التدقيق الدولية على تطوير مهنة التدقيق المحاسبي في الجزائر

Abstract

This study aims to highlight the impact of working with international auditing standards on the development of the accounting auditing profession in Algeria, starting from briefing about general auditing standards in general and international auditing standards in particular, then examining the organization of the auditing profession in Algeria by identifying the auditing profession and its historical development through the time, and highlighting the most important current supervisory bodies that govern the practice of the profession .Based on the results, a questionnaire was designed and distributed to a sample of 45 individuals represented in academics and professionals, in order to know their views on the impact of working with international auditing standards, and about the VII importance of international auditing standards by relying on international auditing standards and the profession of accounting auditing in Algeria. This study concluded that the implementation of international auditing standards raises the practice of the accounting audit profession in Algeria to the acceptable level and that the practice of accounting auditing in Algeria differs from the practice of accounting auditing in accordance with international standards.