الخلاصة:
The aim of this research is to know the requirements of the
accountants in Algeria in light of the issuance of the Algerian auditing
standards by knowing the extent of the compliance of the auditors with the
Algerian auditing standards. The questionnaire tool was used to collect
information from the study sample of 53 (accountant with an institution,
certified accountant, accountant, accounting expert) for the states: Algeria,
Ouargla, Laghouat, El Oued, Tamaner This study was carried out in the
period from 01 March 2019 to 24 August 2019.As for the statistical analysis
of these data, SPSS program adopted the Statistical Package for Social
Sciences program. , Iterations, percentages, statistical circles, arithmetic
mean of axes, standard deviation.
The study concluded with the following results:
- There is a statistically significant relationship between the Algerian
auditing standards and the practices of the accountants from the studied
sample.
- She explained that there is a partial compatibility between the
Algerian standards of auditing and the requirements of the portfolios of
accounts in Algeria, and therefore the initiation of the application of these
standards is well accepted by practitioners.
