Gassabi LYES & Abdi Mohamed SAID
EXTERNAL AUDIT IN ALGERIA BETWEEN INTERNATIONAL AUDITING STANDARD AND ALGERIAN AUDITING STANDARD
This study aims at measuring and analysing application of international auditing standard on and Algerian auditing standard.to Improving the performance of external audit in order to achieve that we selected a random sample of 120 element of the study population, questionnaires were distributed to external auditors, they included 31 paragraphs Distributed to three axes of study the data were processed using SPSS statistical program.
Keywords: External Audit, International Standard on Auditing and Algerian Standard on Auditing.