مجلة بحوث الاقتصاد والمناجمنت
Volume 2, Numéro 2, Pages 221-238
2021-12-07

A Suggested Approach For Mapping The Statutory Audit Process In Algeria Using The Algerian Standards On Auditing



Authors : Dafri Rima . Besbas Sid Ahmed .

Abstract

This study builds on the already used audit methodology in Algeria to conceptualize the steps of the audit process, then employ the Algerian Standards on Auditing (ASAs) in mapping this methodology. Our findings indicate that the requirements of ASAs are compatible to a significant degree with the statutory texts related to the auditing profession in Algeria. Based on that, we suggest a map for the auditing methodology using these standards.

Keywords

Algerian Standards on Auditing ; audit methodology ; audit quality ; statutory auditing in Algeria.

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