تقييم الممارسات المهنية للمراجعة في الجزائر على ضوء معايير المراجعة المحلية والدولية دراسة تطبيقية لعينة ممارسي مهنة المراجعة المحاسبة بالشرق الجزائري لسنة - 2021

Abstract

the extent This study aims to comprehend practices of accounting auditing in Algeria with the Algerian standards auditing (NAA), as well as knowing the extent to which these local standards can contribute to improving the practice of accounting auditing and comparing it with its international counterpart (ISA). to remedy the problematic of study the research required the study of the theoretical of accounting auditing and International Standards on Auditing (ISA) and to shed light on the reality of professional practice for auditing in Algeria, The researcher relied the study on field through a questionnaire sent to a sample of practitioners of the audit profession in the Algerian east, and their views on the assumptions of the analysis of the study's researcher on the program SPSS. The study found that The professional practices of accounting auditing are in line with the Algerian standards auditing, which are in turn the same To the extent that the object and area of application are identical, the difference between them is only formal in that Formulation, terminology, scale of expansion and detail in favour of international standards auditing, and The study found out thet the Algerian standards auditing (NAA) would develop the profession of accounting audit in algeria by strengthening the general principles, and responsibilities, It can also help the auditor to evaluate risk, gather sufficient audit evidence, use the work of other auditors to provide a sufficient and a convenient audit reporting.