مجلة العلوم الإدارية والمالية
Volume 6, Numéro 1, Pages 568-586
2022-06-30
Authors : Azouaou Ahmed Rami . Touirat Rabeh .
This study aims to clarify the difference between the International standard on auditing 700 and the Algerian standard on auditing 700, by summarizing the most important information provided by those two standards, extracting the differences between those two standards and explaining those differences by comparing the auditor’s report of two listed Companies. The results of this study clarify that there is some similarities between those standards in some sections especially in the auditor’s opinion section, but the content of the auditor’s report provided by those two standards is much different, which makes the auditor’s report provided by the International standard on auditing 700 more appropriate for the users of the auditing reports.
The International standard on auditing 700 ; The Algerian standard on auditing 700 ; Auditor’s report ; , Listed Companies ; Auditor’s opinion
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
شوراب خليفة
.
عجيلة محمد
.
ص 140-158.
Besbas Sid Ahmed
.
Bachounda Rafik
.
pages 368-381.
عبد العزيز فؤاد
.
دراوسي مسعود
.
ص 688-707.