مدى التزام المدقق الخارجي لمعايير التدقيق الجزائرية

Abstract

The objective of This research is to try to reveal the extent to which the external auditor complies with Algerian auditing standards when carrying out external auditing work, where the study focused on aspects of the regulation of the audit ing profession in Algeria and the legal aspects of the external auditor and the audit ing profession, in addition to the presentation of the Algerian audit ing standards )NAA(. To enhance the idea of study and reveal the main objective of the study, the questionnaire was used in the field study, which was distributed to the accounting experts and the auditors, and through the results of the field study we concluded that there is general lyness and commitment to the Algerian au dit standards by the auditors, and in the end the study made some proposals in order to control the profession of external audit and its development at the local level and keep up with it at the international level.