واقع العمل بمعايير التدقيق الدولية في الصيرفة الإسلامية -دراسة تحليلية للبيئة الجزائرية-

Abstract

Recently, there has been renewed interest in the Islamic finance by Algerian country, this is based on several realistic data such as the issuance of System No. 20-02 and it considered as one of the founding countries for AAOIFI. This study goals to discuss the case of relying on international auditing standards to practice the auditing profession in Algerian Islamic banks. The methodological approach taken in this study is a mixed methodology based on theoretical and field research. The most obvious finding to emerge from this study is that the international auditing standardsare inclusive and their practiceis dominant in Algerian Islamic banksdue to the international character of these banks, internal auditingand the pioneering application of international standards.Of interest here is the high compatibility between international and Islamic auditing standards due to fruitful cooperation between their various organizations, which they call for international unification for applying these standard