تقييم بيئة التدقيق في الجزائر على ضوء القانون 10-01 دراسة ميدانية لعينة من الاكادميين والمهنيين لولاية ورقلة

Abstract

The study aimed to shed light on the audit profession in Algeria and qualify under the application of the law 10-01 – the law that organizes Audit , derived from international accounting standards , Where Algeria began in improving the auditing profession by introducing some reforms represented mainly in a range of executive decrees affecting the restructuring of professional organizations and bodies on the profession of auditing and accounting, through the reorganization of the audit profession in accordance with international Standards on Auditing, to identify the functions of these bodies and professional organizations supervising the audit profession, which functions are basically in the promotion and development of all that would serve to strengthen the framework for financial accounting system in Algeria in line with the requirements of international accounting standards. We have adopted in our study questionnaire which includes questions related to three axes, each axe is in the idea of the study hypotheses. It has been distributed in ouargla’s state, the study was on a sample included accountants, auditors, financial analysis and professors. We have relied in the data analysis on questionnaires results treated by (SPSS) program, and(EXCEL) The study concluded that the law 10-01 has achieved a leap in the field of career auditor in Algeria and in spite of this there are many shortcomings and defects in this Aleghanohnlonh far from international standards, especially in the aspects of a detailed evidence that the difficulty of the application of international standards for the preparation of the report in the Algerian Environment