External Audit According to Algerian Auditing Standards: A Study on a Sample of Professionals in Annaba
| المصدر: | مجلة شعاع للدراسات الاقتصادية |
|---|---|
| الناشر: | المركز الجامعي أحمد بن يحي الونشريسي تيسمسيلت - معهد العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Zaaich, mohamed (مؤلف) |
| مؤلفين آخرين: | Khelaifia, imene (Co-Author) |
| المجلد/العدد: | مج8, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | مارس |
| الصفحات: | 452 - 462 |
| DOI: |
10.54666/2334-008-001-028 |
| ISSN: |
2543-3911 |
| رقم MD: | 1492836 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | العربية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Engagement | External Auditors | Algerian Auditing Standards
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The aimof this study is identifying the reality of the engagement of external auditors in Algeria to implementing the Algerian Auditing Standards. To achieve this goal, a questionnaire was distributed to external auditors in Annaba a sample of 50 external auditors. To test the hypotheses and analyse the questionnaire the SPSS version 20 was used. The study concluded that the external auditors in Annaba are committed to applying Algerian auditing standards. |
|---|---|
| ISSN: |
2543-3911 |
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