An investigation into the use of Algerian auditing standards by auditors during the auditing process

Authors

Keywords:

account manager, external audit, Algerian audit standard, accounting expert, certified accountant

Abstract

The purpose of the study is to evaluate the degree to which auditors undertake audits using Algerian standards. The latter was accomplished by creating a comprehensive questionnaire and distributing it to a variety of samples, including accounting specialists, certified accountants, and expert accountant. The auditing method heavily relies on Algerian standards, according to the results collected. In particular, the use of internal auditors' work (NAA610), written statements (NAA 580), and surveys (NAA 530) improve audit quality and accounting job efficiency.

References

Ahmed Nour El-Din, 2015, Accounting Auditing According to International Standards, Dar Al-Janan for Publishing and Distribution, 1st ed., Haut du formulaire, Algeria.

Resolution No. 002, dated February 4, 2016, containing Algerian auditing standards, Ministry of Finance.

Resolution No. 150 of October 11, 2016, containing Algerian auditing standards, Ministry of Finance.

Resolution No. 23 of March 15, 2017, containing Algerian auditing standards, Ministry of Finance.

Resolution No. 77 of September 24, 2018, containing Algerian auditing standards, Ministry of Finance.

Published

2024-12-11

How to Cite

Malti, S. (2024). An investigation into the use of Algerian auditing standards by auditors during the auditing process. International Journal of Economic Perspectives, 18(12), 2553–2562. Retrieved from http://www.ijeponline.org/index.php/journal/article/view/792

Issue

Vol. 18 No. 12 (2024)

Section

Peer Review Articles
Copyright & Licensing

Copyright (c) 2024 Sanaa Malti

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Allows users to: distribute and copy the article; create extracts, abstracts, and other revised versions, adaptations or derivative works of or from an article (such as a translation); include in a collective work (such as an anthology); and text or data mine the article. These uses are permitted even for commercial purposes, provided the user: gives appropriate credit to the author(s) (with a link to the formal publication through the relevant URL ID); includes a link to the license; indicates if changes were made; and does not represent the author(s) as endorsing the adaptation of the article or modify the article in such a way as to damage the authors' honor or reputation. CC BY