مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 8, Numéro 1, Pages 57-71
2025-01-20

International Auditing Standards And Their Effective Role In Establishing The Principles Of Corporate Governance.



Authors : Heddachi Hakim . Azzedine Youcef .

Abstract

Auditing is considered one of the branches of accounting that has developed in the recent period because of the need for it, and because of the methods and techniques used. Although the need for control appeared almost with the emergence of accounting, its development is considered somewhat recent, as it is defined as an organized and systematic process for collecting evidence and clues related to... The results of economic activities and events and their evaluation, objectively, in order to determine the extent of compatibility and conformity between these results and the standards relied upon. The latter can be considered as the rule that guides the action and work of the auditor, and from here it becomes clear that the standards represent a reference for the work of auditors, and these standards are set by agreement and consensus by specialized international professional organizations, and with the participation and contribution of major audit offices.

Keywords

Auditing standards, audit elements, control, auditor, reliable information

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