The impact of the internet financial reporting (IFR) on the duties and qualification of auditor in Algeria
Other Title(s)
أثر الإفصاح الإلكتروني على مهام وتأهيل مدقق الحسابات في الجزائر
Author
Bu Gharib, Muhammad Abd al-Majid
Source
Issue
Vol. 1, Issue 20 (s) (31 Dec. 2018), pp.66-91, 26 p.
Publisher
Université Djilali Bounaama Khemis Miliana Laboratoire de L'economie Numerique
Publication Date
2018-12-31
Country of Publication
Algeria
No. of Pages
26
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study aims to clarify the hindrances and challenges that may hinder and threaten the Algerian auditors while auditing financial reporting and related information published over companies’ websites, and investigate the impact of these hindrances on the responsibility and professional care of auditor, and his qualifications.
To achieve these objectives we have relied upon a descriptive approach by taking into consideration what it was written about the research question in books and analyzing the results were reached by previous studies.
The findings show that the internet financial reporting (IFR) affects the responsibility of the auditor throw the expanding of the areas of his interventions and raising the volume of professional care must he provide.
Furthermore, the impact of the internet features on the scientific and practical qualifications of the auditor as he became required to obtain particular kinds of training on IT and the internet technologies.
The study recommended the significant of adapting the accounting law and auditing standards in Algeria with features of the internet financial reporting (IFR) and improve the auditors’ qualification on IT and the internet.
American Psychological Association (APA)
Bu Gharib, Muhammad Abd al-Majid. 2018. The impact of the internet financial reporting (IFR) on the duties and qualification of auditor in Algeria. Revue Nouvelle Economie،Vol. 1, no. 20 (s), pp.66-91.
https://search.emarefa.net/detail/BIM-918717
Modern Language Association (MLA)
Bu Gharib, Muhammad Abd al-Majid. The impact of the internet financial reporting (IFR) on the duties and qualification of auditor in Algeria. Revue Nouvelle Economie Vol. 1, no. 20 (Special issue) (2018), pp.66-91.
https://search.emarefa.net/detail/BIM-918717
American Medical Association (AMA)
Bu Gharib, Muhammad Abd al-Majid. The impact of the internet financial reporting (IFR) on the duties and qualification of auditor in Algeria. Revue Nouvelle Economie. 2018. Vol. 1, no. 20 (s), pp.66-91.
https://search.emarefa.net/detail/BIM-918717
Data Type
Journal Articles
Language
English
Record ID
BIM-918717