The extent to which the Algerian Standard for Auditing is consistent with subsequent events and the International Standard on Auditing Under accounting reforms and international auditing standards
| dc.contributor.author | بن البار, سعد | |
| dc.contributor.author | قربة, معمر | |
| dc.date.accessioned | 2019-03-20T10:58:03Z | |
| dc.date.available | 2019-03-20T10:58:03Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract | The aim of this paper is to try to shed light on the auditing profession in Algeria as part of the organization of the profession of accounting and auditing under the international standards of accounting and auditing, in terms of updating the financial accounting system and the reality of the profession of auditing and international standards of auditing, Between the Algerian Standard for Auditing Subsequent Events (NAA 560) issued by the Algerian authorities and the International Standard on Auditing. The adoption of some local auditing standards (NAA) inspired by )ISA(, which is a step towards harmonization between flour in Algeria and international auditing. By addressing the standard of subsequent events, it became clear that it is a copy of the International Standard on Auditing, but it is very difficult The application of certain Algerian standards for auditing, as they relate to relevant auditing standards that have not yet been issued. | en_US |
| dc.identifier.uri | http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/12146 | |
| dc.language.iso | en | en_US |
| dc.publisher | جامعة المسيلة | en_US |
| dc.subject | The Financial Accounting System (SCF), the International Auditing Standards (ISA), the Algerian Auditing Standards (NAA). | en_US |
| dc.title | The extent to which the Algerian Standard for Auditing is consistent with subsequent events and the International Standard on Auditing Under accounting reforms and international auditing standards | en_US |
| dc.type | Article | en_US |