The External auditor's responsibilities for audit risks - a Field study of a sample of external auditors in constantine

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dc.contributor.authorBoulkara, Amina
dc.contributor.authorBoucheriba, Mohamed
dc.date.accessioned2025-04-07T17:08:57Z
dc.date.available2025-04-07T17:08:57Z
dc.date.issued2023
dc.description.abstractThis study aims to highlight the responsibilities of the external auditor with regard to audit risk for the companies under examination. The study concluded that auditors in Algeria implicitly bear their responsibilities towards audit risks in accordance with the principles of international auditing standards
dc.identifier.issn1112-9255
dc.identifier.urihttp://dspace.univ-oeb.dz:4000/handle/123456789/21600
dc.language.isoen
dc.publisherUniversity of Oum El Bouaghi
dc.subjectexternal auditor ; audit risk ; international auditing standards
dc.titleThe External auditor's responsibilities for audit risks - a Field study of a sample of external auditors in constantine
dc.typeArticle
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