Beam Journal of Economic Studies
Volume 9, Numéro 2, Pages 685-697
2025-09-15

An Evaluative Reading Of The Legal System Of The Financial And Accounting Auditing Profession In Algeria.



Authors : Rouchou Abdelkader . Zerrouki Naima .

Abstract

Abstract: As part of the economic reforms undertaken by Algeria, reforms were introduced in the financial and accounting auditing profession by modifying the legal system which specifically regulates the auditing profession. From this point of view, we have attempted, through this research paper, to highlight the most significant stages that the legal organization of the accounting audit profession in Algeria has taken, in particular with the adoption of the accounting system and financial in 2007, as well as by examining to what extent these legislations meet the principles of accounting auditing; This is done by adopting the descriptive analytical approach. The study concludes that the success of the profession of accounting auditor in Algeria requires a comprehensive accounting reform within the framework of a reconsideration of the legal system of entities related to the subject, such as banks, financial institutions, tax administration, training establishments...etc.

Keywords

Keywords: Audit, accounting, accounting legislation, auditor, reform

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