Boukersoul, Nasre EddineAissaoui, Nasreddine2023-09-052023-09-052023-06-302352– 9822E2588-1574http://hdl.handle.net/123456789/14981The 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.enRisk-based auditArticle