The Compliance Of The Auditors In Algeria With Auditing Professional Performance Standards

Abstract

This study seeks to the impact of compliance with professional performance standards during the audit process by auditors in Algeria. The research was divided into two theoretical and applied sections, the applied aspect was represented in the case study of Algeria by sending a questionnaire to a sample of professionals and academics and analyzing the answers through the SPSS program. Through the study, we can say that the majority of respondents believe that the application of professional performance standards in Algeria during the performance of the audit task has a great role in facilitating and improving their work. Keywords: accounting auditors, audit, standards, international auditing Standards professional performance.