مراجعة الحسابات بین المعاییر العامة والمعاییر الدولیة

Abstract

An audit is an examination of the financial statements, which is often the income statement and the statement of financial position. The audit of the books, records and control systems entered into, the verification of the balances of the income statement items and the statement of financial position and obtaining sufficient and appropriate evidence to express the neutral opinion on the validity and integrity of the financial statements. An audit should consist of three paragraphs: the examination and the report. Standards and procedures for review at the international and local level have been shown to reflect the implementation that the auditor should follow in the process. International standards are considered as a complement to the draft general standards. International standards allow the auditor to improve the auditor's performance and improve the quality of the financial statements. Making better decisions and the confidence of the parties to the financial statements. The audit in Algeria compared to international developments despite its urgent need in many aspects. The auditing profession in Algeria suffers from a shortage that makes the profession and auditors difficult to affect the financial statements. Therefore, Algeria needs to adopt international standards of auditing because it represents improvement. Algeria under the current circumstances, even if required to adapt them to reality Algeria.