THE LEGISLATIVE DEVELOPMENT OF EXTERNAL AUDITING IN ALGERIA

Abstract

      This study aimed to identify the legislative development of external audit laws in Algeria, by addressing the following problem: Is there a development in the legislative mechanism of the accounts portfolios in Algeria? The importance of the research lies in the fact that it contributes to the study of the legal and legislative elements of the accounts portfolios, so the researchers analysed the various decrees and laws that govern the work of the accounts portfolio since independence until the issuance of Law 10/01 and its executive decrees, and the researchers relied on the descriptive analytical approach appropriate to the theoretical construction and discussion of the results, and the study found that there is no noticeable development in the system for the accounts portfolios in terms of conditions for accreditation, and how legally to appoint him, in addition to his responsibility, rights and duties, and the researchers have interpreted This is due to the existence of a kind of relative compatibility between these legislations and the audit standards in the four aspects discussed by the researchers.