The reality of external auditing of the Arab Maghreb countries under the international standards on auditing (ISAs) : case study of Algeria, Tunisia and Morocco
Other Title(s)
واقع التدقيق الخارجي لدول المغرب العربي في ظل المعايير الدولية للتدقيق (ISAs) : دراسة حالة الجزائر، تونس و المغرب
Joint Authors
Amoura, Djamel
Shablawi, Brahim
Source
Revue D'economie et de Développement Humain
Issue
Vol. 10, Issue 2 (s) (31 Dec. 2019), pp.45-59, 15 p.
Publisher
Blida 2 university-Lounici Ali Economic and Human Development Laboratory Algeria's
Publication Date
2019-12-31
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Business Administration
Economy and Commerce
Topics
Abstract EN
This research aims to shed light on the various reforms undertaken by some Maghreb countries on the external audit system through identifying the reflections of International Standards on Auditing (ISAs) on the local audit environment of Algeria, Tunisia and Morocco.
The descriptive analytical approach was used to study the situation of these countries in the Maghreb.
Therefore, the main result of this research is that each of these countries seeks to make their local environment for external auditing compatible with the international audit environment.
American Psychological Association (APA)
Shablawi, Brahim& Amoura, Djamel. 2019. The reality of external auditing of the Arab Maghreb countries under the international standards on auditing (ISAs) : case study of Algeria, Tunisia and Morocco. Revue D'economie et de Développement Humain،Vol. 10, no. 2 (s), pp.45-59.
https://search.emarefa.net/detail/BIM-1038412
Modern Language Association (MLA)
Shablawi, Brahim& Amoura, Djamel. The reality of external auditing of the Arab Maghreb countries under the international standards on auditing (ISAs) : case study of Algeria, Tunisia and Morocco. Revue D'economie et de Développement Humain Vol. 10, no. 2 (Special issue) (2019), pp.45-59.
https://search.emarefa.net/detail/BIM-1038412
American Medical Association (AMA)
Shablawi, Brahim& Amoura, Djamel. The reality of external auditing of the Arab Maghreb countries under the international standards on auditing (ISAs) : case study of Algeria, Tunisia and Morocco. Revue D'economie et de Développement Humain. 2019. Vol. 10, no. 2 (s), pp.45-59.
https://search.emarefa.net/detail/BIM-1038412
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1038412