دور تطبيق معايير المراجعة الدولية في تضييق فجوة التوقعات في المراجعة القانونية في الجزائر

Abstract

This study, focuses to clarify the role of the application of international auditing standards. To narrow the expectations gap in the legal audit environment in Algeria. And find the relationship between the reforms that touched the audit profession in Algeria and the international auditing standards. On this basis, the problem of this study lies in the lack of a local auditing standards in Algeria. Also the absence of a clear definition of the features of the expectations gap in Algeria, and the extent of the contribution of international auditing standards in the reduction of the gap. This study has gained its importance from the need of users of financial statements, to educate them more knowledgeable responsibilities of auditors, as well as a statement of the professional organizations efforts in the quest for increased attention to meeting the financial statement users' expectations. After identifying all the literature on our study variables, and display the field side which manifested in the analysis of the views of auditors and users of financial statements in Algeria. The study concluded that the actual existence of the phenomenon of the expectations gap in the legal auditing profession in Algeria, as well as the validity of Algeria environment for the adoption of international auditing standards, with adapt the reality of professional practice, and educate the auditors. The study also concluded that the importance of eleven (11) standard of international auditing standards that have the direct and indirect role by narrowing the gap expectations which centered on expanding the responsibilities of auditors and improve communication processes with users of financial statements and management of the institution. In light of the findings from this study, the researcher recommended the need to address the financial culture, which contribute to the awareness of users of financial statements, are the responsibilities of the auditor. As well as the need to formulate local standards to be the formulation base of international auditing standards. Key words: International Auditing Standards, Expectations gap, Legal Auditing in Algeria.