Revue algérienne d'économie et gestion
Volume 18, Numéro 2, Pages 16-33
2024-12-02
Audit In Algeria In The Face Of Global Requirements: Reforms And Challenges
Authors : Belhadia Abdelkrim . Fela Ayachi .
Abstract
This study emphasizes the significance of audit quality in a complex and regulated economic landscape, wherein audit firms guarantee the transparency and compliance of financial data. The auditor, as an autonomous professional, ensures the accuracy of financial statements. International standards have been established to regulate and improve the practices of audit firms. In Algeria, the accounting profession has undergone a transformation, particularly due to the initiatives of the Joint Quality Control Commission. The research examines these reforms, the existing problems, and the ability of Algerian audit firms to adhere to international standards.
Keywords
Audit ; Accounting ; Audit Standards ; Accounting Reform ; Accounting and Financial Information
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