متطلبات محافظ الحسابات في ظل معايير التدقيق الجزائرية - دراسة حالة : دراسة ميدانية لعينة من المختصين والمهنيين عبر ولاية غرداية وبعض الولايات الاخرى 2019

Abstract

The aim of this research is to know the requirements of the accountants in Algeria in light of the issuance of the Algerian auditing standards by knowing the extent of the compliance of the auditors with the Algerian auditing standards. The questionnaire tool was used to collect information from the study sample of 53 (accountant with an institution, certified accountant, accountant, accounting expert) for the states: Algeria, Ouargla, Laghouat, El Oued, Tamaner This study was carried out in the period from 01 March 2019 to 24 August 2019.As for the statistical analysis of these data, SPSS program adopted the Statistical Package for Social Sciences program. , Iterations, percentages, statistical circles, arithmetic mean of axes, standard deviation. The study concluded with the following results: - There is a statistically significant relationship between the Algerian auditing standards and the practices of the accountants from the studied sample. - She explained that there is a partial compatibility between the Algerian standards of auditing and the requirements of the portfolios of accounts in Algeria, and therefore the initiation of the application of these standards is well accepted by practitioners.