An attempt to assess the reality of the audit profession in Algeria in light of the case study of audit offices in the Wilaya of M'Sila, with the possibility of benefiting from the Egyptian experience

Document Type : Original Article

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Mohamed Boudiaf University Messila Algeria

Abstract

The study focuses on auditing profession in Algeria bath internal and external which is known as accounting sector because auditing is one of effective means to control and which is applied obligatory by firms to get an objective opinion.
Which shows how legal their accounts are, on the light of the reforms done between 1970 and2016 which have seen the the legislation for the Algerian stand ads of auditing that goes with the profession internally and externally. Auditing faced lot of challenges made by the economic environment. This was a real exam to the fragmentation of auditing in Algeria maybe by the lack of auditing bureaus or weak reforms which created a crises.
We have reached m in this study, that auditing in M'sila specifically and Algeria generally is not satisfactory regarding to the direct and indirect problems faced by the profession and audits mainly after the tendency of Algeria to join The World Trade Organization. Hence we had better encourage legislation and laws which organize auditing, to improve it and fulfill its objectives.
In addition to benefiting from the successful Arab experiences such as Egypt in the field of audit, by opening the doors of Arab coordination wide as the Arab countries gathered common characteristics, enabling them to improve the practice of auditing profession.

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