نحو التطبيق الأمثل للمعايير الجزائرية للتدقيق ASA في الجزائر : دراسة ميدانية

الملخص EN

This study aims to shed light on the most important obstacles that stand in the way of the optimal application of the Algerian standards for auditing.

In addition to that, this study seeks to make recommendations to overcome those obstacles and prepare the local environment for the optimal application of the Algerian standards and showcase the expected impact in regard to accounting and auditing.

showing the expected impact.

This study has followed the descriptive approach in order to achieve the aforementioned objectives.

A questionnaire was designed and distributed to those in the field of accounting and auditing.

The study sample included 60 respondents.

The study concluded that there are many obstacles, related to the overall audit environment, as well as the auditor himself, while other obstacles are related to the institutions which are concerned with the auditing process.

To overcome these obstacles, it is crucial to apply the Algerian standards for auditing and to continuously train auditors.

The study also concluded that adopting international auditing standards contributesto improving account auditing services through: Supporting the independence of the auditor from management, creating added value for the companies which are concerned with auditing, and helping to prepare a report that increases the confidence of its users.