The reality of auditing in light of accounting conservatism
Other Title(s)
واقع التدقيق في ضوء التحفظ المحاسبي
Author
Source
Revue D'economie et de Développement Humain
Issue
Vol. 11, Issue 3 (31 Dec. 2020), pp.347-359, 13 p.
Publisher
Blida 2 university-Lounici Ali Economic and Human Development Laboratory Algeria's
Publication Date
2020-12-31
Country of Publication
Algeria
No. of Pages
13
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
In response to the contemporary interest in auditing roles, financial reports quality and the issue of accounting conservatism, this research paper aims to reveal the reality of auditing in light of the accounting conservatism where auditing plays the main role through its responsibility in examining the financial reports.
we realized this study by representing the most important literature and applied studies that have been subjected to the nature of relationship between these two variables.
And through this study, we reached a basic conclusion that accounting conservatism would improve the quality of auditing by improving the quality of financial reports
American Psychological Association (APA)
Bu shali, Umar. 2020. The reality of auditing in light of accounting conservatism. Revue D'economie et de Développement Humain،Vol. 11, no. 3, pp.347-359.
https://search.emarefa.net/detail/BIM-1038301
Modern Language Association (MLA)
Bu shali, Umar. The reality of auditing in light of accounting conservatism. Revue D'economie et de Développement Humain Vol. 11, no. 3 (2020), pp.347-359.
https://search.emarefa.net/detail/BIM-1038301
American Medical Association (AMA)
Bu shali, Umar. The reality of auditing in light of accounting conservatism. Revue D'economie et de Développement Humain. 2020. Vol. 11, no. 3, pp.347-359.
https://search.emarefa.net/detail/BIM-1038301
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1038301