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Bndict.G et Keravel .R: Evaluation du contrle interne; Foucher; Paris; 1990; P07
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 Bethoux.R, Kremper.F et Poisson.M: LAudit dans le secteur public. Clet;Paris;1986;
P21.








            
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. LIONNEL.C & GERARD.V: Audit et control interne; Dallos; paris 1992p 21.
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Voire : institut de contrle interne , Rfrentiel de contrle, disponible sur :http://fr.wikipedia.org/wiki/Audit:


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1.

B
 
: Evaluation du contr  ; Foucher;

Paris; 1990
2.
3.

4.
5.

6.
7.
8.

Bethoux.R, Kremper.F et Poisson.M: LOAudit dans le secteur public.


Clet; Paris; 1986
BOULAHDOUR CHAKIB : Le commissaire aux comptes, legislation
et actionnaires; in revue algiernne de comptabilit  t; societe
nationale de comptabilit n   eme trimestre 1997;
.CADBURY COMMITTE: Report on the financial aspects of corporate
governance ; london 1992 ;
DEPARTEMENT DE LA COPERATION TECHNIQUE POUR LE
DEVLOPEMENT : Normes d     public, application
dans les pays en dpement ; new york 1991
 Hamini.A: LOaudit comptable et financier, BERTI, 1er    
JAMES.D & AUTRE : Intrnal Auditing manuel; boston 1984;.
LIONNEL.C & GERARD.V: Audit et control interne; Dallos; paris
1992

MARIE-JEANNE CAMPANA : Ind  !  


commissaire aux comptes en europe; in revue fran"  $ !  
303; Paris septembre 1998
10. Mokhtar Belaiboud , Pratique de l'audit Apports de l'entreprise , guide
synth  % &rganisation de la fonction , pr    $ '( )
IFRS / Alger:Berti, 2005
11. . REBORT OBERT: R   *   $ 
Dunod; Paris 1995;
12. .ROBERT OBERT : pratique internationale de la comptabilit  
audit ; Dunod; Paris 1994 ;.
13. Fournier : lOorientation et la planification dOune mission dOaudit, Revue
fran"  $ ! & +,,
  
14. Simon.P: Audit financier, Organisation, Paris, 1987
  
15. . ADJ ALI SAMIR : Le commissaire aux comptes, caracteristique et
missions; inrevue alg  $ !         
comptabilit  ,  ,$ $  --

    
16. .THE INSTITUE OF CHARTERED ACCOUNTANTS OF
SCOTLAND: Auditing into the twenty- ferst century; edinburg 1993;
17. THE INSTITUE OF CHARTERED ACCOUNTANTS IN IRLAND:
Report of the commission of inguiry into the expections of users of
publistted financial statements; Dublin 1992;
18. THE COMMITTEE ON BASIC AUDITING CONCEPT, AICPA : The
accounting review, suppcement amercain accouting association; new york
1972.
9.

 
  

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31. Normes IFAC , disponible sur : http://ar.ifac.orgvoir :, consulti le
12/04/2008
32. Voire : institut de contr   , R*    , disponible sur :
http://fr.wikipedia.org/wiki/Audit: le 15/04/2005; h 15:34.

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