دور المعايير الجزائرية للتدقيق في تقليص فجوة توقعات التدقيق : دراسة استطلاعية لآراء محافظي الحسابات و الخبراء المحاسبين في الجزائر العاصمة

Abstract EN

This study aims to identify the role of the Algerian Auditing Standards in reducing the audit expectations gap from the point of view of auditors and accountants in Algiers.

To achieve this, we administrated an online survey to a sample of 85 auditors and accountants via their emails, and the obtained data is analyzed using the descriptive statistical method and one sample t-Test.

The results show that the participants of this study agreed that there is an expectation gap in Algeria, which is the consequence of inconsistent expectations of financial statement users regarding auditors' performance.

According to them, the reasons for this issue are due to three parties which are the financial statement users, auditors, and auditing professional bodies and organizations.

Also, the participants strongly agreed that the Algerian Auditing Standards contribute greatly to narrowing the expectations gap in Algeria.