Integrating risk-based auditing standards: Possible reflection of NAAs in the audit process in Algeria | ASJP

مجلة البحوث الاقتصادية والمالية
Volume 10, Numéro 1, Pages 803-826
2023-06-30

Integrating Risk-based Auditing Standards: Possible Reflection Of Naas In The Audit Process In Algeria

Authors : Boukersoul Nasre Eddine . Aissoui Nasreddine .

Abstract

The purpose of this research paper is to investigate whether the risk-based auditing standards embodied in ISA/NAA 200/315/330 might be reflected in the conduct of an audit of financial statements in Algeria. To address this issue, we collected responses from a sample of auditors in two wilayas in eastern Algeria, Batna and Oum El Bouaghi, on their perceptions regarding the degree of integration of risk-based auditing standards (hereafter R-ISAs) in audit engagement. The results provided evidence that the reflection of R-ISAs is absolute and evident, but changing perspectives toward risk-based auditing is questionable and may not seem as promised as in the R-ISAs due to controlling factors associated with R-ISA regulations.

Keywords

risk-based audit ; R/ISAs ; NAA200, NAA315, NAA330

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