Prospects for activating the role of auditors in certifying the reports of Algerian public administrations in the light of the shift towards the implementation of International Public Sector Accounting Standards (IPSAS).

Abstract

The purpose of this study is to determine the importance of activating auditing practices by contracting private firms to certify the reports of public administrations,in light of Algeria's shift towards implementing International Public Sector Accounting Standards (IPSAS) to rationalise spending.To achieve this, a descriptive and analytical approach was adopted by distributing a questionnaire to a sample of stakeholders involved in the reform of the new public sector accounting system. The data were processed and analysed using SPSS V20.