Beam Journal of Economic Studies
Volume 8, Numéro 2, Pages 399-410
2024-09-15

Title In English The Efficiency Of The Algerian Audit Standards In Increasing The Performance Of The Auditors Field Study On A Sample Of Auditors In Ouergla During 2023



Authors : Kouskous Messaoud .

Abstract

This study aims at investigating the efficiency of the Algerian audit standards in increasing the performance of the auditors through covering the conceptual frame of the Algerian audit standards AAS and of the auditors, and the contribution of AAS to the improvement of auditors performance. To achieve the study goals, we used the descriptive method in the theoretical chapter through a general presentation of AAS and of the nature of the auditors in the Algerian law. Besides we used a questionnaire that was directly and indirectly administered to the auditors, accountants, and university teachers specialized in auditing to find out more about their views regarding the application of AAS and their responsiveness to them. Findings show that the adoption of AAS during the audit shall have a positive effect on the improvement of the performance of the auditors, as it shall regulate their works

Keywords

audit ; AAS ; auditors ; performance of the auditors

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