مدى اقتناع المدقق القانوني بالمنهجية النظرية لتدقيق الحسابات مع الممارسة العملية (دراسة حالة عن طريق المقابلة)

Abstract

The Algerian legislator has imposed independent legal control over most economic enterprises, mainly directed towards the certification of the regularity and the sincerity of the annual accounts, we seek through this article to present a complete case of the procedures followed by the statutory auditor according to the Law 10-01 on the professions of chartered accountant, auditor and certified accountant, we will also evaluate these procedures, taking into account the theoretical procedures according to generally accepted standards. The problem that we seek to answer ; is the extent to which the legal auditor is convinced of the measures that he has taken in accordance with the laws ; we concluded that the legal auditor had applied most of the provisions of law 10-01 ; from the signing of the contract to the preparation of the final report, but he ignored certain legal procedures, since he did not contact the commission on quality control by a letter of affirmation. As a general result, there is no problem in law enforcement or accepted standards ; but the problem remains in the context of the professional environment. This article recommends the activation of the quality control committee, it also recommends to insure the fees of the legal auditors, it also proposes to study the same subject in other respects, such as assessing the methodology of the legal auditor in terms of the quality service provided, or taking into account the views of economic operators.