The application of the Algerian auditing standards in the performance of the audit function of companies : conducting a personal interview with a sample of auditors in the center

Abstract EN

this study shows how the auditing standards are applied by Algerian auditors in companies.

we focus on the positive and negative aspects when auditors are doing their job.

so our problematic question is: what is the reality of applying the Algerian auditing standards? several interviews were conducted with auditors, from four cities, who expressed their willingness to implement all the standards, some of which are directly connected with the auditing principles.

whereas other standards are not applied when companies don't cooperate out of fear of being exposed.

however all the auditing principles must be applied due to their importance