قيود اعتماد مدقق الحسابات في الجزائر على أدلة الإثبات الإلكترونية : دراسة وصفية

الملخص EN

The major aim of this study is to explore if there is a negative effect on the auditor in Algeria and difficulties when he gathers, evaluates and maintains the e-audit evidence, and therefore he faces hindrances to achieve his objective to form a qualified opinion on the financial reporting.

To achieve this aim, we've collected and analyzed relevant prior studies and international issues and reports, and we've tried to drop what was collected on the case of Algeria, and analyzed all the Algerian legislative texts about the profession of auditing.

Overall, the findings show that there are several hindrances and difficulties the auditor in Algeria may face, and they're relative and not olute, they're changing from an auditor to another, according to his qualifications about IT.

However, even if he's qualified, the ence of legislative texts about e-audit evidence is an obstacle for him.

Also, the study found that the technical complexities are related with the effectiveness or the weakness of the internal control system, that add more hindrances to the auditor, who became obliged to deal with the electronics aspects of this system.

Furthermore, the responsibility for the errors and the unqualified opinion if the auditor using the information systems auditor services.