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: |
عدد مرات التحميل
1
| LEADER | 01946nam a2200241 4500 | ||
|---|---|---|---|
| 001 | 2149174 | ||
| 024 | |3 10.37164/2056-010-001-037 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 715561 |a Boukersoul, Nasre Eddine |e Author | ||
| 245 | |a Integrating Risk-Based Auditing Standards: |b Possible Reflection of Naas in the Audit Process in Algeria | ||
| 260 | |b جامعة العربي بن مهيدي أم البواقي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2023 |g جوان | ||
| 300 | |a 803 - 826 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a البيانات المالية |a عمليات التدقيق |a المعايير الدولية |a الجزائر | ||
| 692 | |b Risk-Based Audit |b R/ISAs |b NAA200 |b NAA315 |b NAA330 | ||
| 700 | |a Aissaoui, Nasreddine |e Co-Author |9 451305 | ||
| 773 | |4 الاقتصاد |6 Economics |c 037 |e Journal of Economic and Financial Research |f Mağallaẗ al-buḥūṯ al-iqtiṣādiyaẗ wa al-māliyaẗ |l 001 |m مج10, ع1 |o 2056 |s مجلة البحوث الاقتصادية والمالية |v 010 |x 2352-9822 | ||
| 856 | |u 2056-010-001-037.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1398772 |d 1398772 | ||
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