The Extent To Which Ethics Of The Auditing Profession Are Contributing In Implementation Of The Algerian Accounting Standards
Auteurs : Kadri Abdelkader .
Résumé
The home objective of the accounting audit is to express a neutral technical opinion on the honesty and fairness of the financial statements, making the business companies comply with the Algerian accounting standards. So that they avert any unfavorable opinion, negatively affecting their relationships and interests with the external parties they deal with them. Therefore, the access of audit quality is indirectly ensuring that Algerian accounting standards are complied with in preparing companies’ financial information to external parties. Where this study is intended to know the extent to which the auditing factors, specifically, external auditing ethics to be contributed in activating the Algerian accounting standards being applied. As this study resulted in to conclude that the commitment of the external auditor to auditing ethics at the Algerian entities, substantially can contribute in complying with Algerian accounting standards to apply.
Mots clés
Audit; Standards; Objectivity; Integrity; Ethics
