مجلة الإقتصاد الجديد
Volume 9, Numéro 3, Pages 66-91
2018-09-23

The Impact Of The Internet Financial Reporting (ifr) On The Duties And Qualification Of Auditor In Algeria



Authors : Bourkaib Mohamed Abdelmadjed .

Abstract

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.

Keywords

internet financial reporting (IFR) ; e-disclosure ; web-based financial reporting

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