Open AccessEXTERNAL AUDIT IN ALGERIA BETWEEN INTERNATIONAL AUDITING STANDARD AND ALGERIAN AUDITING STANDARD
Author(s) -
Gassabi LYES,
Abdi Mohamed Said
Publication year - 2021
Publication title -
rimak international journal of humanities and social sciences
Language(s) - English
Resource type - Journals
ISSN - 2717-8293
DOI - 10.47832/2717-8293.6-3.25
Subject(s) - audit , accounting , sample (material) , international standard , population , business , statistics , computer science , mathematics , medicine , environmental health , physics , telecommunications , thermodynamics
This study aims at measuring and analysing application of international auditing standard on and Algerian auditing standard.to Improving the performance of external audit in order to achieve that we selected a random sample of 120 element of the study population, questionnaires were distributed to external auditors, they included 31 paragraphs Distributed to three axes of study the data were processed using SPSS statistical program.