دراسة تطبيقية لتوجه الجزائر نحو معايير التدقيق الدولية ISA
Other Title(s)
An applied study of Algeria’s orientation towards adopting "the International Standard Audits" ISA
Joint Authors
Source
مجلة جامعة القدس المفتوحة للأبحاث و الدراسات
Issue
Vol. 2016, Issue 40، ج. 1 (31 Dec. 2016), pp.81-114, 34 p.
Publisher
al-Quds Open University Deanship of Scientific Research and Graduate Studies
Publication Date
2016-12-31
Country of Publication
Palestine (West Bank)
No. of Pages
34
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The need for the external auditing emerged with the appearance of the Industrial Revolution and the advent of large corporation.
The external auditing profession has gone through several stages and witnessed many changes, thus highlighting the importance of auditing profession.
However, auditing profession in Algeria varies from the international practice, because they are subject to the lawas and legislations that govern Algeria and are characterized by the must of their enforcement.
Despite the attempts to minimize the international disparities and bridge the gap between countries practices by adopting the new financial accounting system (SCF) which is compatible with the international accounting standards, in order to meet the need of corporations obtaining data that serves other stakeholders, especially foreign investors, still there are discrepancies in the reports of the auditors, which negatively affect trusting the credibility of the financial statements.
Algeria should now consider the possibility (and necessity) of adopting the international auditing standards issued by the International Federation of Accountants, especially after its adoption of IAS/ IFRS and its attempt to affiliate to the World Trade Organization.
Key words: legal audit (external audit) , International Standards of Auditing, Financial audited statements, Foreign Investor.
American Psychological Association (APA)
ابن حواس، كريمة وبنية، عمر. 2016. دراسة تطبيقية لتوجه الجزائر نحو معايير التدقيق الدولية ISA. مجلة جامعة القدس المفتوحة للأبحاث و الدراسات،مج. 2016، ع. 40، ج. 1، ص ص. 81-114.
https://search.emarefa.net/detail/BIM-729926
Modern Language Association (MLA)
ابن حواس، كريمة وبنية، عمر. دراسة تطبيقية لتوجه الجزائر نحو معايير التدقيق الدولية ISA. مجلة جامعة القدس المفتوحة للأبحاث و الدراسات ع. 40، ج. 1 (كانون الأول 2016)، ص ص. 81-114.
https://search.emarefa.net/detail/BIM-729926
American Medical Association (AMA)
ابن حواس، كريمة وبنية، عمر. دراسة تطبيقية لتوجه الجزائر نحو معايير التدقيق الدولية ISA. مجلة جامعة القدس المفتوحة للأبحاث و الدراسات. 2016. مج. 2016، ع. 40، ج. 1، ص ص. 81-114.
https://search.emarefa.net/detail/BIM-729926
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص.110-111
Record ID
BIM-729926