Auditing practices in algeria under the standard 505

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dc.contributor.authorCharchafa, Ilyes
dc.contributor.authorKimouche, Bilal
dc.date.accessioned2025-04-23T17:21:51Z
dc.date.available2025-04-23T17:21:51Z
dc.date.issued2024
dc.description.abstractThe aim of this study is to explore the reality of auditing practices in Algeria regarding external confirmations when compared with the standard NAA 505 “External confirmations”. The methodology of the study focused on survey the opinions of 32 professionals from Skikda through a questionnaire, which was designed to provide an index of how auditors deal with external confirmations, taking into account legislation, procedures, and dealing with the results. The duration of the study was extended from September to December 2023. The results of the study indicated that legislation plays a key role in improving audit practices in Algeria. Further, the audit procedures implemented by auditors in Skikda are generally consistent with the recommendations of NAA 505, and finally, auditors employ the auditing results consistent with the recommendations of NAA 505.
dc.identifier.issn2352– 9822
dc.identifier.urihttp://dspace.univ-oeb.dz:4000/handle/123456789/22027
dc.language.isoen
dc.publisherUniversity of Oum El Bouaghi
dc.titleAuditing practices in algeria under the standard 505
dc.title.alternativean empirical study from the views of auditors
dc.typeArticle
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