معايير اعداد التقرير بين التشريع الجزائري و المعايير الدولية للتدقيق - دراسة مقارنة-

Abstract

The promulgation of Law No: 10-01 on the profession of expertaccountant, commissioner of accounts and approved accountant, as well as the legislativetexts of application and organization referring to this law, and start to adopt to the Algerianstandards of auditing inspired on international auditing standards, is a proof thatAlgeria is leading towards the international compatibility. There is still some uncertaintyabout a compatibility of the organization of Algeria's external audit profession withinternational auditing standards as part of the applicable legislative texts, particularlyconcerning the reports as the final product of the audit process.