تدقيق التقديرات المحاسبية من قبل محافظ الحسابات وفق معيار التدقيق الجزائري NAA 540 : دراسة تحليلية

الملخص EN

This study aims to identify the concept of accounting estimates, and the steps followed in auditing them by the account keeper, in accordance with the provisions of the Algerian auditing standard 540, and in order to achieve this, an analytical study was carried out for these elements.

accounting is the approximate value of an item in the absence of an accurate means to measure it, the main objective of auditing accounting estimates is to ensure their reasonableness, the objectivity of accounting estimates evaluation depends on the effectiveness of auditing steps and procedures.