Integrating Risk-Based Auditing Standards: Possible Reflection of Naas in the Audit Process in Algeria
| المصدر: | مجلة البحوث الاقتصادية والمالية |
|---|---|
| الناشر: | جامعة العربي بن مهيدي أم البواقي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Boukersoul, Nasre Eddine (Author) |
| مؤلفين آخرين: | Aissaoui, Nasreddine (Co-Author) |
| المجلد/العدد: | مج10, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | جوان |
| الصفحات: | 803 - 826 |
| DOI: |
10.37164/2056-010-001-037 |
| ISSN: |
2352-9822 |
| رقم MD: | 1398772 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Risk-Based Audit | R/ISAs | NAA200 | NAA315 | NAA330
|
| رابط المحتوى: |
| المستخلص: |
The purpose of this research paper is to investigate whether the risk-based auditing standards embodied in (ISA/NAA 200/315/330) might be reflected in the conduct of an audit of financial statements in Algeria. To address this issue, we collected responses from a sample of auditors in two wilayas in eastern Algeria, Batna and Oum El Bouaghi, on their perceptions regarding the degree of integration of risk-based auditing standards (hereafter R-ISAs) in audit engagements. The results provided evidence that the reflection of R-ISAs is absolute and evident, but changing perspectives toward risk-based audit is questionable and may not seem as promised as in the R-ISAs due to controlling factors attributed to R/ISAs regulations. |
|---|---|
| ISSN: |
2352-9822 |
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