اﻟﺘﺪﻗﻴﻖ االمحاسبي ﰲ ﻇﻞ اﻟﻌﻮلمةاﻻﻗﺘﺼﺎدﻳﺔ -دراﺳﺔ ﺣﺎﻟﺔ الجزائر

Abstract

The research aims to study accounting and significance of the audit to obtain high-quality services that help various relevant to make the right economic decisions of the Parties, especially in light of the opening of the international financial markets and the emergence of multinational companies in the context of the globalization of economic activities, where international organizations issued an international auditing standards help a good application as based on a thorough study to deal with it among the profession of accounting and auditing the financial community, locally and internationally, in order to overcome the differences and bring the practices between the countries. In line with the globalization of economic activities and the opening of international financial markets, and the development of the remarkable in the field of audit and confirmation, and achieve better quality services according as governance, and restore community confidence in the profession and serving the public interest and the development of the global economy, but the profession of an audit it is still facing challenges and difficulties with a global dimension. There is no doubt that Algeria is seeking to integrate into the global economy and keep pace with these developments, especially after the adoption of the financial accounting system which is nearly the accounting practice of international practice, and an attempt to increase the level of scrutiny in accordance with international requirements of services, in order to get high-quality information to help to various flow of foreign investments, thus contributing to promoting economic development.