Integrating risk-based auditing standards

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dc.contributor.authorBoukersoul, Nasre Eddine
dc.contributor.authorAissaoui, Nasreddine
dc.date.accessioned2023-09-05T07:33:26Z
dc.date.available2023-09-05T07:33:26Z
dc.date.issued2023-06-30
dc.description.abstractThe 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.ar
dc.identifier.issn2352– 9822
dc.identifier.issnE2588-1574
dc.identifier.urihttp://hdl.handle.net/123456789/14981
dc.language.isoenar
dc.publisherUniversité d'Oum El Bouaghiar
dc.subjectRisk-based auditar
dc.titleIntegrating risk-based auditing standardsar
dc.title.alternativepossible reflection of NAAs in the audit process in Algeriaar
dc.typeArticlear
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