اNAA ومعايير التدقيق الجزائرية ISAلإجراءات التحليلية بين معايير التدقيق الدولية

Abstract

The aim of this study was to determine the impact of the application of International Standards on Auditing (ISA) as to meet the current economic and accounting requirements, And because of the dire need to reform the audit profession in Algeria as far as thes requirements are concerned, a set of procedures have been adoption of those standards and issuing local standards. And then trying to conduct an analytical study between Intrnationl auditing standards and Algeian auditing standards, in order to determine the sufficiency of the latter in ensuring good practice of the proffession, and the extent to whitch practitioners have resorted to international auditing standards. We relied on the investigative approach in the study, wich targeted a saple of professionals and practitioners in Algeria, in addition to academics specialized in the field of accounting and auditing. The study finding are asfollow ,t the local current Standards on Auditings (NAA) are not sufficient to ensure good practice of the profession of auditing, the auditore in Algeria do not tend to apply the International Standards on Auditing (ISA) specially that Algeria has not yet been able to accede to the International Federation of Accountants (IFAC) . Finally,this stady found out that the International Standards on Auditing would develop the profession of accounting audit in Algeria, by strengthening the general principales 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 convenient audit reporting