مجلة الاجتهاد للدراسات القانونية والاقتصادية
Volume 13, Numéro 2, Pages 447-461
2024-06-01
Authors : Senouci Sid Ahmed Farouk . Ghrissi Larbi .
Abstract: The aim of this research paper is to assese the extent to which Algerian Auditing Standard No 230, labeled as “Audit Documentation”, is implemented by external auditors in Algeria. In pursuit of the study’s overarching goals, we distributed a questionnaire to a sample of professionals to collect necessary data and analyzed it using SPSS24. This study reveals that the majority of external auditors are not fully acquinted with the provisions outline in Algerian Auditing Standard No 230. Consequently, the standard is not widely applied and relid upon.
Algerian Standards of Auditing ; Audit documents ; External auditors
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
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pages 74-88.
عبد العزيز فؤاد
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دراوسي مسعود
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ص 688-707.
Azouaou Ahmed Rami
.
Touirat Rabeh
.
pages 568-586.
بوسعدية مسعود
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قمان مصطفى
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ص 51-71.