المقـــــــــــــــــــالات

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Integrating risk-based auditing standards
(Université d'Oum El Bouaghi, 2023-06-30) Boukersoul, Nasre Eddine; Aissaoui, Nasreddine
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.