مجلة العلوم الانسانية
Volume 17, Numéro 2, Pages 362-947
2017-12-31

ازم اﻟﻣ ارﺟﻌﯾن ﻓﻲ اﻟﺟ ازﺋر ﺑﻣﻌﺎﯾﯾر اﻟﻣ ارﺟﻌﺔ اﻟﻣﺗﻌﺎرف ﻋﻠﯾﻬﺎ د ارﺳﺔ ﺗطﺑﯾﻘﯾﺔ

الكاتب : اﻻﺧﺿر ﻟﻘﻠﯾطﻲ . لحسن دردوري .

الملخص

ﻫدﻓت ﻫذﻩ اﻟورﻗﺔ اﻟﺑﺣﺛﯾﺔ اﻟﻰ ﻗﯾﺎس ﻣـــــــدى اﻟﺗـــــــ ازم ﻣ ارﺟﻌـــــــﻲ اﻟﺣﺳـــــــﺎﺑﺎت ﺑـــــــﺎﻟﺟ ازﺋر ﺑﻣﻌــــﺎﯾﯾر اﻟﻣﺗﻌــــﺎرف ﻋﻠﯾﻬــــﺎ ﻟﻠﻣ ارﺟﻌــــﺔ وﻟﺗﺣﻘﯾــــق اﻫــداف ﻫــذﻩ اﻟد ارﺳــﺔ ﺗــم اﺗﺑــﺎع اﻟﻣــﻧﻬﺞ اﻟوﺻــﻔﻲ اﻟﺗﺣﻠﯾﻠــﻲ ، وﻗــد ﺗــم ﺗﺻــﻣﯾم اﺳــﺗﺑﯾﺎن ﺗــم ﺗوزﯾﻌــﻪ ﻋﻠــﻰ ﻣﺟﺗﻣـــﻊ اﻟﻣــ ارﺟﻌﯾن واﻟﺑـــﺎﻟﻎ ﻋـــددﻩ (120) اﺳﺗﻣﺎرة وﻗد ﺗم اﺳﺗرﺟﺎع (85) اﺳﺗﻣﺎرة واﻟﺗﻲ ﺗﻣت اﻟد ارﺳﺔ ﻋﻠﯾﻬﺎ. وﻗــد ﺗوﺻــﻠت اﻟد ارﺳــﺔ ﻓــﻲ ان اﻟﻣــــ ارﺟﻌﯾن ﻓــــﻲ اﻟﺟ ازﺋــــر ﯾﻠﺗزﻣــــون ﺑﻣﻌــــﺎﯾﯾر اﻟﻣ ارﺟﻌـــﺔ اﻟﻣﺗﻌـــﺎرف ﻋﻠﯾﻬـــﺎ ) ﻣﻌـــﺎﯾﯾر اﻟﻌﺎﻣـــﺔ ،ﻣﻌﺎﯾﯾر اﻟﻌﻣل اﻟﻣﯾداﻧﻲ ، ﻣﻌﺎﯾﯾر اﻟﺗﻘرﯾر. his paper aimed to measure the compliance auditors Algeria accepted audit standards and to achieve the objectives of this study was descriptive analytical, design a questionnaire was distributed to auditors and society number (120) was retrieved form (85) application form Which was study. The study concluded that the reviewers in Algeria adhere to generally accepted audit standards (General standards, standards, standards of field work report).

الكلمات المفتاحية

اﻟﻣ ارﺟﻌـــــــﺔ ، ﻣﻌﺎﯾﯾر اﻟﻣ ارﺟﻌﺔ اﻟﻣﺗﻌﺎرف ﻋﻠﯾﻬﺎ ، اﻟﺗ ازم