Revue des reformes Economique et intégration dans l’économie mondiale
Volume 15, Numéro 2, Pages 368-381
2021-12-30

Reporting Audit Findings In Algeria: A Comparative Study Of The Algerian Standard On Auditing 700 And Statutory Texts Regulating The Audit Report



Authors : Besbas Sid Ahmed . Bachounda Rafik .

Abstract

SUMMARY Regulating the process of reporting audit findings includes specifying the formal aspects of the report, methods of forming the opinion, and ways of identifying responsibilities. This study aims to explore similarities and differences among the requirements of the Algerian Standard on Auditing 700 (ASA 700) and different Algerian statutory texts related to reporting audit findings in terms of these three elements. We adopt a comparative approach that starts from ASA 700 recommendations and searches for similar aspects in other regulations. Results inadequate that all requirements derived from ASA 700 were indicated at least in one statutory text related to reporting audit findings in Algeria. Furthermore, no contradictions in terms were spotted between ASA 700 recommendations and any other Algerian regulation. Key words: statutory auditing, audit report, Algerian standards on auditing, NAA. JEL Classification: M40; M42.

Keywords

statutory auditing ; audit report ; Algerian standards on auditing ; NAA

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