مجلة الإقتصاد الجديد
Volume 15, Numéro 1, Pages 341-361
2024-01-21

General Approach Of The External Auditor Under The Algerian Auditing Laws



Authors : Seffahlou Rachid .

Abstract

Summary: The auditor's usual mission is to certify the sincerity, regularity and faithful image of the accounts of companies and organizations. To achieve its objective, it must take note of and evaluate in a very short period of time a mass of very important and very diversified information by adopting a rational approach which should allow it to collect as much evidence as possible necessary to formulate his opinion. The aim of this study is to highlight the professional diligence that the auditor must implement during his legal control process, from acceptance of the mandate to the preparation of the final opinion expression report. and showed that these procedures are all found in the Algerian NAA audit standards or in the decision of the Minister of the Economy n°103/SPM/94 of 02/02/1994. Keywords: Auditor; legal audit; professional diligences; evidences; auditing standards. Jel Classification Codes: M4, M41, M42

Keywords

Auditor ; legal audit ; professional diligences ; evidences ; auditing standards

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