أثر تطبيق معايير المحاسبة الدولية على تقارير المراجعة الخارجية في الجزائر - دراسة تطبيقية

Abstract

The objective of this study is trying to take on the professional practice of external audit in Algeria. In addition, how it adapts to international accounting standards, through this study we have tried to highlight on the most important aspects of the subject; external audit, international accounting standards and the Algerian strategy applied for it. Through the legislation issued by the Algerian authorities in this field, in particular the decision of the Minister of Finance No. 94/SPM/103 February 2nd, 1994 concerning minimal efforts of Auditors. The most important thing that has been mentioned in the law 10_01 of June 29, 2010, concerning the organization of the function of the accountant, auditor and chartered accountant and what follows of executivedecrees. Especially that Algeria had taken accounting regulations to coordinates between accounting system and international accounting standards from délivrassions of law 11- 07 of November25, 2007.Which contains the adoption of derivative financial accounting system of international accounting standards