Comparative study between the international standard on auditing 700 and the Algerian standard on auditing 700 : comparative study on Almarai company and Biopharm company
Joint Authors
Touirat, Rabih
Azwawu, Ahmad Rami
Source
Administrative and Financial Sciences Review
Issue
Vol. 6, Issue 1 (30 Jun. 2022), pp.568-586, 19 p.
Publisher
University of Eloued Faculty of Economics Commercial and Management Sciences
Publication Date
2022-06-30
Country of Publication
Algeria
No. of Pages
19
Main Subjects
Topics
Abstract EN
This study aims to clarify the difference between the International standard on auditing 700 and the Algerian standard on auditing 700, by summarizing the most important information provided by those two standards, extracting the differences between those two standards and explaining those differences by comparing the auditor's report of two listed Companies.
The results of this study clarify that there is some similarities between those standards in some sections especially in the auditor's opinion section, but the content of the auditor's report provided by those two standards is much different, which makes the auditor's report provided by the International standard on auditing 700 more appropriate for the users of the auditing reports.
American Psychological Association (APA)
Azwawu, Ahmad Rami& Touirat, Rabih. 2022. Comparative study between the international standard on auditing 700 and the Algerian standard on auditing 700 : comparative study on Almarai company and Biopharm company. Administrative and Financial Sciences Review،Vol. 6, no. 1, pp.568-586.
https://search.emarefa.net/detail/BIM-1378989
Modern Language Association (MLA)
Azwawu, Ahmad Rami& Touirat, Rabih. Comparative study between the international standard on auditing 700 and the Algerian standard on auditing 700 : comparative study on Almarai company and Biopharm company. Administrative and Financial Sciences Review Vol. 6, no. 1 (Jun. 2022), pp.568-586.
https://search.emarefa.net/detail/BIM-1378989
American Medical Association (AMA)
Azwawu, Ahmad Rami& Touirat, Rabih. Comparative study between the international standard on auditing 700 and the Algerian standard on auditing 700 : comparative study on Almarai company and Biopharm company. Administrative and Financial Sciences Review. 2022. Vol. 6, no. 1, pp.568-586.
https://search.emarefa.net/detail/BIM-1378989
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 585-586
Record ID
BIM-1378989