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The Extent of Application of the Algerian Standard for Auditing 230 "Audit Documents" by the Auditors
| المصدر: | مجلة الاجتهاد للدراسات القانونية والاقتصادية |
|---|---|
| الناشر: | المركز الجامعي أمين العقال الحاج موسى أق أخموك لتامنغست - معهد الحقوق والعلوم السياسية |
| المؤلف الرئيسي: | Farouk, Senouci Sid Ahmed (Author) |
| مؤلفين آخرين: | Ghrissi, Larbi (Co-Author) |
| المجلد/العدد: | مج13, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| التاريخ الهجري: | 1445 |
| الشهر: | جوان |
| الصفحات: | 447 - 461 |
| DOI: |
10.36540/1914-013-002-021 |
| ISSN: |
2335-1039 |
| رقم MD: | 1476895 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink, IslamicInfo |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Algerian Standards of Auditing | Audit Documents | External Auditors
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
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. |
|---|---|
| ISSN: |
2335-1039 |
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