Adequacy of Information Provided by the Algerian Standards on Auditing Concerning the Audit Engagement Letter: Comparative Study between the Audit Engagement Letter Used in the Algerian Auditing Field and the Audit Engagement Letter of Deloitte & Touche Llp
| المصدر: | مجلة البحوث في العلوم المالية والمحاسبية |
|---|---|
| الناشر: | جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Rami, Azouaou Ahmed (Author) |
| مؤلفين آخرين: | Rabeh, Touirat (Co-Author) |
| المجلد/العدد: | مج9, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | جوان |
| الصفحات: | 297 - 314 |
| DOI: |
10.37169/1992-009-001-017 |
| ISSN: |
2543-3725 |
| رقم MD: | 1519871 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Engagement Letter | The Algerian Auditing Field | The Algerian Standard on Auditing 210 | Agreeing Audit Engagement Terms
|
| رابط المحتوى: |
عدد مرات التحميل
2
| المستخلص: |
This study aims to know the adequation of the information of the audit engagement letter used in the Algerian auditing filed, the study provides a comparison between the audit engagement letter of Deloitte & Touche LLP and the audit engagement letter used in the Algerian auditing field, also comparing the audit engagement letter used in the Algerian auditing with the audit engagement letter provided by the Algerian standard on auditing 210 "agreeing audit engagement terms". The results of this study clarifies that the audit engagement letter used in the Algerian auditing filed lack of most important information, which is required for improving audit engagement procedures, counter to the audit engagement letter of Deloitte & Touche LLP, the information provided was well detailed about audit engagement. Keywords: Audit Engagement Letter, The Algerian Auditing Field, The Algerian Standard on Auditing 210, Agreeing Audit Engagement Terms. |
|---|---|
| ISSN: |
2543-3725 |
عناصر مشابهة
-
Comparative Study between the International Standard on Auditing 700 and the Algerian Standard on Auditing 700: Comparative Study on Almarai Company and Biopharm Company
بواسطة: Rami, Azouaou Ahmed منشور: (2022) -
The Extent of Application of the Algerian Standard for Auditing 230 "Audit Documents" by the Auditors
بواسطة: Farouk, Senouci Sid Ahmed منشور: (2024) -
External Audit According to Algerian Auditing Standards: A Study on a Sample of Professionals in Annaba
بواسطة: Zaaich, mohamed منشور: (2024) -
Reporting Audit Findings in Algeria: A Comparative Study of the Algerian Standard on Auditing 700 and Statutory Texts Regulating the Audit Report
بواسطة: Sid Ahmed, Besbas منشور: (2021) -
The application of the Algerian auditing standards in the performance of the audit function of companies: Conducting a personal interview with a sample of auditors in the center
بواسطة: Benyoucef, Meriem منشور: (2019)
