P-ISSN: 2170-1040 E-ISSN: 2602-5426

350-334 : (2022) 01 : – 13 :

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Audit quality control requirements in Algeria: a preliminary review
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nadjoua.abdessemed@univ-batna.dz ) -1
2
leila.benazouaou@univ-batna.dz ) -1

2022/05/10 : 2022/04/26 : 2022/01/26 :

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.M49 M42 :JEL

Abstract:
The study aims at assessing the requirements of audit quality control in Algeria in light of
international quality control standards, the results showed that the self-control is not carried out
through an internal independent committee. In addition to the fact that it does not include important
elements of quality control, which is customer acceptance, audits and continuity in that relationship,
and monitoring and control.
As for external quality control, the scope of its application does not include all offices, and when
directing the quality controllers to offices, the controlled office qualification level is not taken into
account and compared with the qualification of quality controller. this; In addition to the fact that
both internal and external oversight does not include the examination of quality system due to the
absence of a local standard, and there are many points addressed in the two audit control manuals
need more detail and clarification.
Keywords: Audit quality control, self-control guide, quality control guide, international auditing
standards.
JEL Classification: M42, M49.

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11
IAASB, Handbook of International Quality, Control, Auditing, Review, Other Assurance and
Related Services, Vol I, 2016-2017 Ed., PP131-140.
12
IAASB, Handbook of International Quality, Control, Auditing, Review, Other Assurance, And
Related Services Pronouncements, 2010 Ed., P 45, PP 48-49.
2011/01/27 04/11 22 13

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14
Conseil National de la Comptabilité, Commission Contrôle Qualité, Guide D’autocontrôle Des
Cabinets D’audit et Des Professionnels de la Comptabilité, Ministère des finances, Alger, 2021.
15
Ibid., P 2.
16
Ibid., PP 2-3.
17
Ibid., P 3.
18
Ibid., PP 4-5.
19
Ibid., P 6.
20
Conseil National de la Comptabilité, Commission Contrôle Qualité, Guide du Contrôle Qualité,
Ministère des finances, Alger, 2021, P 5.
21
Ibid., P 6.
22
Ibid., P 7.
23
Ibid., PP 8-9.
24
Ibid., PP 13-14.
25
Ibid., PP 15-16.

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