NTERNATIONAL AUDITING STANDARDS (ISA) AND ALGERIAN AUDITING STANDARDS (NAA) SIMILARITIES AND DIFFERENCES

Abstract

      The study aims to compare the Algerian auditing standards (NAA) issued by the National Accounting Council (CNC) with the International Auditing Standards (ISA). In order to address the problem of the study, the research required studying the theoretical part of the Algerian auditing standards.

This study concluded that the difference between the Algerian Auditing Standards (NAA) and the International Auditing Standards (ISA) lies in the formal limits in terms of wording, terminology, and size of expansion, as the International Auditing Standards are more detailed and expanded than the Algerian Auditing Standards (NAA), while they are similar to The extent of conformity in terms of purpose and field of application, however, it must be noted that a common difference appears between most of the standards, which is the allocation of international auditing standards to the public sector in most of the standards, while the Algerian auditing standards (NAA) did not address this part.