تدقيق القوائم المالية المجمعة وفق المعايير الجزائرية للتدقيق
Other Title(s)
Audit of consolidated financial statements in accordance with Algerian auditing standards
Joint Authors
Source
Issue
Vol. 2018, Issue 8 (31 Dec. 2018), pp.423-440, 18 p.
Publisher
Publication Date
2018-12-31
Country of Publication
Algeria
No. of Pages
18
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The problem of this study is to show how the audit process is carried out at the level of consolidated companies according to Algerian Auditing Standards, by presenting the compilation and auditing of the consolidated financial statements and by clarifying the role of the auditor especially in view of Algeria's reforms of the auditing profession, the latest of which was the issuance of Algerian Auditing Standards.
It is concluded that the objective of audit is primarily to ensure its accuracy, reliability and representativeness.
This objective requires that the financial statements of each subsidiary should be prepared in accordance with the accounting principles, methods of evaluation and disclosure provided by the group.
The organization of the accounting function in the group of companies should ensure the preparation of homogeneous accounts across all the group's subsidiaries.
The audit process therefore seeks to give confidence and credibility to the data contained in the consolidated financial statements.
American Psychological Association (APA)
يحياوي، نصيرة وكحلوش، أمينة. 2018. تدقيق القوائم المالية المجمعة وفق المعايير الجزائرية للتدقيق. مجلة أبعاد اقتصادية،مج. 2018، ع. 8، ص ص. 423-440.
https://search.emarefa.net/detail/BIM-914686
Modern Language Association (MLA)
يحياوي، نصيرة وكحلوش، أمينة. تدقيق القوائم المالية المجمعة وفق المعايير الجزائرية للتدقيق. مجلة أبعاد اقتصادية ع. 8 (2018)، ص ص. 423-440.
https://search.emarefa.net/detail/BIM-914686
American Medical Association (AMA)
يحياوي، نصيرة وكحلوش، أمينة. تدقيق القوائم المالية المجمعة وفق المعايير الجزائرية للتدقيق. مجلة أبعاد اقتصادية. 2018. مج. 2018، ع. 8، ص ص. 423-440.
https://search.emarefa.net/detail/BIM-914686
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 439-440
Record ID
BIM-914686