Auditing profession given the accounting reform in Algeria

Main Article Content

عبد القادر قادري

Abstract

The purpose of this paper is to highlight the profession of the Auditing as one of the key professions
for providing external auditing services in Algeria, in that, the study, in its theoretical aspect, has depended
on highlighting audit services provided by the external auditor, while the practical side focused on
regulating and practicing the auditing profession through the laws that regulate it in the framework of the
accounting reform that Algeria has undertaken from 2004 to now.

Article Details

How to Cite
قادري ع. ا. (2020). Auditing profession given the accounting reform in Algeria. Finance and Business Economies Review, 4(3), 289–312. https://doi.org/10.58205/fber.v4i3.1526
Section
Articles

References

International Federation of Accountants (IFAC). (2010). Handbook of international Quality

Control, Auditing, Review, other Assurance, and related services pronouncements (Vol. 2). NewYork: IFAC.

le Ministre des Finances. (2016). Décision n°002 du 04 février 2016 de Monsieur le Ministre desFinances, portant Normes Algériennes d'Audit (NAA 210 - 505 - 560 - 580).

le Ministre des Finances. (2016). Décision n°150 du 11 octobre 2016 de Monsieur le Ministre desFinances, portant Normes Algériennes d'Audit (NAA 300 - 500 - 510 - 700).

le Ministre des Finances. (2017). Décision n°23 du 15 mars 2017 de Monsieur le Ministre desFinances, portant Normes Algériennes d'Audit (520 - 570 - 610 - 620).

Ministre des Finances. (2018). Décision n°77 du 24 septembre 2018 de Monsieur le Ministre desFinances, portant Normes Algériennes d'Audit (230 - 501 - 530 - 540).

Saudi Organization for Certified Public Accountants (SOCPA). (2009). Glossary of terms. SOC