العلاقة التكاملية بين معايير التدقيق الجزائرية و معايير الحكم الراشد في الجزائر

Abstract

This study aimed to reveal the complementary relation between Algerian auditing standards and Good governance standards as point of view of external auditor, expert accountant and chartered accountant. It has been used the descriptive research, and to reach the goals of the study we have been assisted by a quiz. The approved sample of study was formed of 30 individuals and the result was analyzed by the software SPSS 26. The finding of studies reveals that the all factor impacting the standards of good governance can be reinforced by the commitment to Algerian auditing standards