مجلة بحوث الإدارة والاقتصاد
Volume 6, Numéro 3, Pages 186-204
2024-11-01

Requirements And Procedures For The Governance Of The Profession Of An Auditor In Algeria In Light Of International Auditing Standards - An Applied Study Using "dematel" Analysis.



Authors : Boufatah Belkacem .

Abstract

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.

Keywords

Governance. profession of an auditor ; Law 10-01 ; audit quality ; international auditing standards ; artificial intelligence ; accounting education and training

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