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
| LEADER | 02406nam a22002417a 4500 | ||
|---|---|---|---|
| 001 | 2263405 | ||
| 024 | |3 10.37169/1992-009-001-017 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 688353 |a Rami, Azouaou Ahmed |e Author | ||
| 245 | |a Adequacy of Information Provided by the Algerian Standards on Auditing Concerning the Audit Engagement Letter: |b Comparative Study between the Audit Engagement Letter Used in the Algerian Auditing Field and the Audit Engagement Letter of Deloitte & Touche Llp | ||
| 260 | |b جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2024 |g جوان | ||
| 300 | |a 297 - 314 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a معايير المحاسبة |a تدقيق المعلومات |a الجزائر | ||
| 692 | |b Audit Engagement Letter |b The Algerian Auditing Field |b The Algerian Standard on Auditing 210 |b Agreeing Audit Engagement Terms | ||
| 700 | |9 688358 |a Rabeh, Touirat |e Co-Author | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 017 |e Journal of Research in Finance and Accounting |f Mağallaẗ al-buḥūṯ fī al-ՙulūm al-māliyaẗ wa al-muḥāsabiyaẗ |l 001 |m مج9, ع1 |o 1992 |s مجلة البحوث في العلوم المالية والمحاسبية |v 009 |x 2543-3725 | ||
| 856 | |u 1992-009-001-017.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1519871 |d 1519871 | ||
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