Abstract

This study aims to answer the problem related to the extent of the contribution of international and Algerian auditing standards in establishing rules for practicing the profession of external auditing in the Algerian public economic institutions. In order that, the descriptive approach was used to analyze the theoretical aspects of the subject under study, which included a description of each of the external audits of the Algerian public economic institutions, International auditing standards, Algerian auditing standards; further, the case study approach in the practical aspect by directing a statistical questionnaire to a sample that includes 189 chartered accountants, Accounting Experts, as well as professors of higher education belonging to the departments of finance and accounting in the states of eastern Algeria.
Finally, this study concluded a set of results which confirm the necessity and inevitability of the external audit to evaluate the management of institutions and to ensure the quality of their financial documents, in addition the fact that it is necessary to rely on international auditing standards to provide an integrated theoretical framework for this profession in Algeria, after having adapted it. In line with the Algerian economic environment through the issuance of national audit standards, it is a question of establishing complete rules for fully exercising the profession of external audit, and so that Algeria can compete with its counterparts from various countries in this field.
Keywords: External audit, Algerian public economic institutions, international auditing standards, Algerian Auditing Standards.

Information

Item Type:	Thesis
Divisions:
ePrint ID:	2926
Date Deposited:	2022-03-14
Further Information:	Google Scholar
URI:	https://www.univ-soukahras.dz/en/publication/article/2926

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