Regulating statutory auditors' engagements in the public sector : a comparison of legal requirements and audit scope in france, South Africa and Denmark

Other Title(s)

تنظيم مهام المدققين القانونيين في القطاع العام : دراسة مقارنة للمتطلبات القانونية و نطاق التدقيق في فرنسا، جنوب إفريقيا و الدنمارك

Source

Al-Riyada for Business Economics Journal

Issue

Vol. 7, Issue 3 (30 Jun. 2021), pp.393-409, 17 p.

Publisher

Hasiba Benbouali University of Chlef Faculty of Economics Trade and Management Sciences Laboratory Development of Algerian SMEs' Competitiveness in the Substitute Local Industries

Publication Date

2021-06-30

Country of Publication

Algeria

No. of Pages

17

Main Topic

Accounting

Topics

Abstract EN

With the vast acceptance of the International Public Sector Accounting Standards (IPSAS) worldwide, the auditing profession has been making a substantial progress within the public sector.

This paper takes a comparative approach through the analysis of documentation from France, South Africa, and Denmark to investigate the regulations of statutory auditors' engagements within the public sphere and the prospects of standardisation.

Findings reveal major divergence between studied countries; France depends on the government in managing statutory auditors' engagements, the Supreme Audit Institution has extensive authorities for this task in South Africa, while local authorities have significant independence in managing their relationship with statutory auditors in Denmark.

American Psychological Association (APA)

Dafiri, Rima& Talib, Muhammad al-Amin Walid. 2021. Regulating statutory auditors' engagements in the public sector : a comparison of legal requirements and audit scope in france, South Africa and Denmark. Al-Riyada for Business Economics Journal،Vol. 7, no. 3, pp.393-409.
https://search.emarefa.net/detail/BIM-1247257

Modern Language Association (MLA)

Dafiri, Rima& Talib, Muhammad al-Amin Walid. Regulating statutory auditors' engagements in the public sector : a comparison of legal requirements and audit scope in france, South Africa and Denmark. Al-Riyada for Business Economics Journal Vol. 7, no. 3 (Jun. 2021), pp.393-409.
https://search.emarefa.net/detail/BIM-1247257

American Medical Association (AMA)

Dafiri, Rima& Talib, Muhammad al-Amin Walid. Regulating statutory auditors' engagements in the public sector : a comparison of legal requirements and audit scope in france, South Africa and Denmark. Al-Riyada for Business Economics Journal. 2021. Vol. 7, no. 3, pp.393-409.
https://search.emarefa.net/detail/BIM-1247257

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 407-409

Record ID

BIM-1247257