إصلاح مهنة التدقيق الخارجي في الجازئر بين الواقع والمأمول

Abstract

This study aims to try to identify the reality of the reform of the external audit profession in Algeria, as well as to research the prospects for this profession, and finally to conduct a survey study of the opinions of some professionals and academics specialized in the field of accounting and auditing. To achieve the previous goals, the research required a study of the various theoretical aspects of external auditing, highlighting the reality of this profession through its organizational framework, and the supervising bodies. In order to reach the answer to the problem of the study, and to test the hypotheses developed, we conducted a survey study of the opinions of some professionals and academics specialized in the field of accounting and auditing across the various states of the country. The study concluded that the profession of external auditing in Algeria faces difficulties and challenges in order to advance them, and that the reality of this profession needs rehabilitation and harmony with the international reality.