Legal regulation of the Algerian audit profession between challenges and ambition

Abstract

The review profession in Algeria witnessed a series of changes especially in the last decade. These changes were reflected on the ground and includedmanylevelsboth at the level of legislation and on the level of means used to ensure the effectiveness of these economic institutions. As a key factor to prove the integrity, legitimacy and honesty of accounts according to the standards of professional performance of the accounts of Algeria, all clarified by the Algerian legislator through the issuance of a set of lawsthatregulate and regulate the profession