The Extent Of Application Of The Algerian Standard For Auditing 230 “ Audit Documents” By The Auditors
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 nec...
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| Format: | Article |
| Language: | Arabic |
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University of Tamanrasset
2024-06-01
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| Series: | مجلة الاجتهاد للدراسات القانونية والاقتصادية |
| Online Access: | https://alijtihed.univ-tam.dz/article/view/10 |
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| _version_ | 1841555895484416000 |
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| author | Farouk Senouci Sid Ahmed Larbi Ghrissi |
| author_facet | Farouk Senouci Sid Ahmed Larbi Ghrissi |
| author_sort | Farouk Senouci Sid Ahmed |
| collection | DOAJ |
| description | 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.
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| format | Article |
| id | doaj-art-5a0b0f6645504fb48a1eb46a8a7845c8 |
| institution | Kabale University |
| issn | 2335-1039 2437-0754 |
| language | Arabic |
| publishDate | 2024-06-01 |
| publisher | University of Tamanrasset |
| record_format | Article |
| series | مجلة الاجتهاد للدراسات القانونية والاقتصادية |
| spelling | doaj-art-5a0b0f6645504fb48a1eb46a8a7845c82025-01-07T23:18:01ZaraUniversity of Tamanrassetمجلة الاجتهاد للدراسات القانونية والاقتصادية2335-10392437-07542024-06-0113210.36540/2g1t2w44The Extent Of Application Of The Algerian Standard For Auditing 230 “ Audit Documents” By The AuditorsFarouk Senouci Sid Ahmed 0Larbi GhrissiUniversité de Mustapha Stambouli MascaraThe 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. https://alijtihed.univ-tam.dz/article/view/10 |
| spellingShingle | Farouk Senouci Sid Ahmed Larbi Ghrissi The Extent Of Application Of The Algerian Standard For Auditing 230 “ Audit Documents” By The Auditors مجلة الاجتهاد للدراسات القانونية والاقتصادية |
| title | The Extent Of Application Of The Algerian Standard For Auditing 230 “ Audit Documents” By The Auditors |
| title_full | The Extent Of Application Of The Algerian Standard For Auditing 230 “ Audit Documents” By The Auditors |
| title_fullStr | The Extent Of Application Of The Algerian Standard For Auditing 230 “ Audit Documents” By The Auditors |
| title_full_unstemmed | The Extent Of Application Of The Algerian Standard For Auditing 230 “ Audit Documents” By The Auditors |
| title_short | The Extent Of Application Of The Algerian Standard For Auditing 230 “ Audit Documents” By The Auditors |
| title_sort | extent of application of the algerian standard for auditing 230 audit documents by the auditors |
| url | https://alijtihed.univ-tam.dz/article/view/10 |
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