مجلة التنمية الاقتصادية
Volume 10, Numéro 1, Pages 128-138
2025-06-30

The Extent To Which Auditors Rely On "external Confirmations" From The Perspective Of Auditors In Algeria



Authors : Belkacem Boualem . Besseri Rima .

Abstract

This study aims to explore the extent to which auditors in Algeria rely on external confirmations as a method for collecting audit evidence, while highlighting the challenges auditors may face when adopting this approach. The findings revealed that external confirmations are among the most effective methods for gathering audit evidence, according to the study sample. However, auditors encounter significant difficulties, particularly when using electronic confirmations, due to the absence of legal provisions granting electronic evidence sufficient legal credibility for reliance.

Keywords

Audit evidence ; External Confirmations ; International Standrads for Auditing ISA ; Algerian Standards for Auditing NAA ; Standard n=° 505

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