An analytical study of the independence of the external auditor according to the Algerian legislation and international professional organizations

Abstract

This study aimed to know the independence of the external auditor from the perspective of Algerian legislation and international professional organizations, where the knowledge of the external auditor and the factors that threaten his independence when performing his task entrusted to him by the shareholders were addressed, and this is according to the executive decree of the ethics of the profession of auditing No. 96-136 and the law 10-01 related to the profession of the expert accountant, auditor, and accredited accountant, as well as presenting the professional standards that the professional organizations came up with, and to achieve the goal of the study, they were divided into four main axes, relying on the comparative analytical approach to reach the results of the study, by standing on The most important Algerian laws and standards issued by professional organizations, which clarify and indicate how to maintain the independence of the external auditor, and the most important points of similarity and difference reached