REALITY OF THE PROFESSIONAL PRACTICE OF ACCOUNTING AUDIT IN ALGERIA

Abstract

The study aims to introduce the reality of the professional practice of accounting auditing in Algeria, and in order to address the problem of the study, the research required studying the theoretical part of accounting auditing in Algeria, the bodies supervising it, and how to practice it.

        This study found that there is a large arsenal of laws and decrees that reflect the great efforts made in the context of raising the level of the profession. However, the large number of issuance of laws and legislation and changes in them from time to time has negatively affected the development of the profession in Algeria, as the body supervising the issuance of the profession realized. The laws regulating the accounting auditing profession are difficult to implement immediately, which made them rely on a gradual issuance strategy