Browsing by Author "Boukersoul, Nasre Eddine"

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    Benchmarking the requirements of accounting education courses : The context
    (University of Oum El Bouaghi, 2021-10-05) Boukersoul, Nasre Eddine; Aissaoui, Nasre Eddine
    This study aims to emphasize on the importance of accounting education in universities, especially in the context of Algeria. In order to improve the quality of accounting education, we analyzed the IAESB requirements along with related cases that were conducted in the process of bridging the gap between accounting courses and labor market. This study also intends to enrich local literature regarding the subject of accounting education as the future convergence of Algerian professional bodies toward the international accounting education. تهدف هذه الدراسة إلى التأكيد على أهمية تعليم المحاسبة في الجامعات وخاصة حالة الجزائر لضمان ترسيخ مفهوم الجودة. لقد قمنا بتحليل متطلبات IAESB جنبًا إلى جنب مع مراجعة بعض الحالات ذات الصلة لمحاولة سد الفجوة بين المناهج المحاسبية وسوق العمل. تثري هذه الدراسة أيضًا الأدبيات المحلية فيما يتعلق بموضوع تعليم المحاسبة باعتباره التقارب المستقبلي للهيئات المهنية الجزائرية تجاه تعليم المحاسبة الدولي .
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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.