ziadi, sami and saidi, yahia (2021) “Requirements for practicing the auditing profession in the lights of the international auditing standards “an analytical study”, Journal of Research in Finance and Accounting, 6(01), pp. 216–227. Available at: https://journals.univ-msila.dz/index.php/jorfa/article/view/7156 (Accessed: 26 February 2026).