Beam Journal of Economic Studies
Volume 8, Numéro 1, Pages 452-462
2024-03-16
Authors : Zaaich Mohamed . Khelaifia Imene .
The aim of this study is identifying the reality of the engagement of external auditors in Algeria to implementing the Algerian Auditing Standards. To achieve this goal, a questionnaire was distributed to external auditors in Annaba a sample of 50 external auditors. To test the hypotheses and analyse the questionnaire the SPSS version 20 was used. The study concluded that the external auditors in Annaba are committed to applying Algerian auditing standards
engagement ; external auditors ; Algerian auditing standards ; Annaba
عبد العزيز فؤاد
.
دراوسي مسعود
.
ص 688-707.
Chablaoui Brahim
.
Amoura Djamel
.
pages 45-59.
قمازي نجوم
.
عميرش إيمان
.
ص 239-258.
بوسعدية مسعود
.
قمان مصطفى
.
ص 51-71.
شوراب خليفة
.
عجيلة محمد
.
ص 140-158.