Résumé:
This study aimed to reveal the extent of the account governors ’commitment to the application of the Algerian auditing standards. In this context, the descriptive and inferential approach supported by the field study applied to the questionnaire on a sample of account governors in Mostaganem city, and the study concluded that account governors use auditing standards indirectly and It is not approved, and they face difficulties in that, dealing with their accumulated experience
