The external auditor's responsibilities for audit risks : study of a sample of external auditors in Constantine
Other Title(s)
مسؤوليات المدقق الخارجي عن مخاطر التدقيق : دراسة ميدانية لعينة من المدققين الخارجيين بقسنطينة
Joint Authors
Bu Shuraybah, Muhammad
Bualqarah, Aminah
Source
Revue des sciences humaines de l'université Oum El Bouaghi
Issue
Vol. 10, Issue 1 (30 Jun. 2023), pp.116-134, 19 p.
Publisher
Larbi Ben M'hidi Oum el-Bouaghi University
Publication Date
2023-06-30
Country of Publication
Algeria
No. of Pages
19
Main Subjects
Topics
Abstract AR
تهدف هذه الدراسة إلى تسليط الضوء على مسؤوليات المدقق الخارجي فيما يتعلق بمخاطر التدقيق للمؤسسات قيد الفحص.
خلصت الدراسة إلى أن المدققين في الجزائر يتحملون ضمنيا مسؤولياتهم تجاه مخاطر التدقيق وفقا لمبادئ معايير التدقيق الدولية.
Abstract EN
This study aims to highlight the responsibilities of the external auditor with regard to audit risk for the companies under examination.
the study concluded that auditors in Algeria implicitly bear their responsibilities towards audit risks in accordance with the principles of international auditing standards.
American Psychological Association (APA)
Bualqarah, Aminah& Bu Shuraybah, Muhammad. 2023. The external auditor's responsibilities for audit risks : study of a sample of external auditors in Constantine. Revue des sciences humaines de l'université Oum El Bouaghi،Vol. 10, no. 1, pp.116-134.
https://search.emarefa.net/detail/BIM-1483088
Modern Language Association (MLA)
Bualqarah, Aminah& Bu Shuraybah, Muhammad. The external auditor's responsibilities for audit risks : study of a sample of external auditors in Constantine. Revue des sciences humaines de l'université Oum El Bouaghi Vol. 10, no. 1 (Jun. 2023), pp.116-134.
https://search.emarefa.net/detail/BIM-1483088
American Medical Association (AMA)
Bualqarah, Aminah& Bu Shuraybah, Muhammad. The external auditor's responsibilities for audit risks : study of a sample of external auditors in Constantine. Revue des sciences humaines de l'université Oum El Bouaghi. 2023. Vol. 10, no. 1, pp.116-134.
https://search.emarefa.net/detail/BIM-1483088
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 132-134
Record ID
BIM-1483088
