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Requirements and Procedures for the Governance of the Profession of an Auditor in Algeria in Light of International Auditing Standards
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Requirements and Procedures for the Governance of the Profession of an Auditor in Algeria in Light of International Auditing Standards
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Journal Article
Requirements and Procedures for the Governance of the Profession of an Auditor in Algeria in Light of International Auditing Standards
2024
Overview
This study aims to address the governance requirements of the profession of an auditor in Algeria by identifying the environmental variables that most influence professional practices in Algeria. To achieve this, the \"DEMATEL\" method was employed relying on expert opinions to determine the interrelationships between the necessary requirements for the governance of the profession of an auditor in Algeria, These requirements include five essential factors: Law 10-01, audit quality, harmonization with international auditing standards, artificial intelligence techniques, and the factor of accounting education and training. Through cause-and-effect relationships, the study concludes that the \"standardization and compliance with international auditing standards\" requirement is the most impactful perspective with the highest influence value (5.939), while the \"accounting education and training system\" is the least important perspective with a value of (4.159), reaching a suitable approach for the governance of the profession of an auditor in Algeria.
Publisher
جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
Subject
