bahiri

The book deals with the organization of the accounting profession in Algeria, and in particular with the duties of the statutory auditor, in accordance with law no. 10-01 of June 29, 2010 on the professions of chartered accountant, statutory auditor and certified accountant. The book contains 92 pages and is divided into eight chapters:1- Evolution of the accounting profession.2- Reform of the accounting profession in Algeria.3- Ethics of the accounting profession.4- Characteristics of statutory auditors’ work.5- Conditions of practice of the statutory audit profession.6- Missions and duties of the statutory auditor.7- Organization of the statutory audit assignment.8- The role of Algerian auditing standards (NAA) in the auditing process.