The nature of the external audit in the Algerian economic establishment through its legal framework

  • Madani Ousman Sonatrach Company
Keywords: Economic institution, financial statements, external audit, accountants.

Abstract

The institution's approval of the audit has positive effects on the way it deals with financial statements on the basis of which decisions can be taken. The audit is the basis for establishing the legitimacy, validity, and integrity of what appears in the final financial statements. The jurisprudence and interests of the audit mission increased in order to develop it and tried to overcome the difficulties that the professionals were facing during their performance of the external audits, and they also set for this profession among the criteria that work to increase the arbitration and rationalization of this profession, there are standards that impose a set of conditions in the person practicing the profession , And criteria that came to govern how and how they are practiced, and other of the most important specifications and the way in which the final reports of the audit process are prepared in the Algerian establishment
The
Translations of the
ArticleFrequency
ال
the
لام التعريف
the
Definitions of the
Article
1
denoting one or more people or things already mentioned or assumed to be common knowledge.
If he's saying we're running fifth behind the leader, I know we don't have to make drastic changes.
2
used to point forward to a following qualifying or defining clause or phrase.
From the first of July, mothers will be eligible for a $3,000 dollar payment, going up to $5,000 by 2008.
3
used to make a generalized reference to something rather than identifying a particular instance.
According to parents, 60 percent of children complain of feeling tired during the day.
3 more definitions

Downloads

Download data is not yet available.

References

Abouzeid, K. K., et al. (2006). Dirasat fi nazariyyat al-muraja'ah wa-tatbiqatiha al-ilmiyyah ala daw al-maaiyir al-duwaliyyah wa-al-misriyyah. Modern University Office, Alexandria.

Abdel-Aal, K. A. (2000). Ilm tadqiq al-hisabat: Al-nahiyah al-nazariyyah wa-al-amaliyyah (1st ed.). Dar Wael for Publishing, Jordan.

Al-Sahn, A. F., et al. (2000). Usul al-muraja'ah. Al-Dar Al-Jamiiyyah, Alexandria.

Al-Sahn, A. F., et al. (2001). Al-muraja'ah al-dakhiliyyah: Mawduat mutakhassisah. Al-Dar Al-Jamiiyyah, Alexandria.

Al-Sahn, A. F., et al. (2004). Usus al-muraja'ah. Al-Dar Al-Jamiiyyah, Alexandria.

Al-Sabban, M. S., & Soliman, M. M. (2005). Al-usus al-ilmiyyah wa-al-amaliyyah li-muraja'at al-hisabat. Al-Dar Al-Jamiiyyah, Alexandria.

Boutine, M. (2003). Al-muraja'ah wa-muraqabat al-hisabat min al-nazariyyah ila al-tatbiq. University Publications Office, Algeria.

Bécour, J.-C., & Bouquin, H. (1996). Audit opérationnel (2ème éd.). Économica, Paris.

Commercial Code, Ordinance No. 93-08.

Finance Law of the Algerian Republic for 1970.

Hammad, T. A. C. (2004a). Mawsuat maaiyir al-muraja'ah: Al-juz al-awwal, masuliyyat al-muraji takhtit al-muraji. Al-Dar Al-Jamiiyyah, Alexandria.

Hammad, T. A. C. (2004b). Mawsuat maaiyir al-muraja'ah: Al-juz al-thani, al-riqabah al-dakhiliyyah - adillat al-ithbat. Al-Dar Al-Jamiiyyah, Alexandria.

Hammad, T. A. C. (2004c). Mawsuat maaiyir al-muraja'ah: Al-juz al-thalith, taqarir al-muraji - muraja'at al-mushtaqqat. Al-Dar Al-Jamiiyyah, Alexandria.

Lotfy, A. S. A. (2005). Al-muraja'ah al-duwaliyyah wa-awlamat aswaq raas al-mal. Al-Dar Al-Jamiiyyah, Alexandria.

Nasr Ali, A., & Shehata, S. S. (2004). Muraja'at al-hisabat. Al-Dar Al-Jamiiyyah, Alexandria.

Official Gazette of the Algerian Republic (1971, November 16).

Official Gazette of the Algerian Republic (1974, November 28).

Official Gazette of the Algerian Republic (1975, November 21).

Official Gazette of the Algerian Republic (1980, March 1).

Official Gazette of the Algerian Republic (1988, January 12).

Official Gazette of the Algerian Republic (1991, April 27).

Official Gazette of the Algerian Republic (1996, April 15).

Official Gazette of the Algerian Republic (1999, March 24).

Pigé, B. (2004). Audit et contrôle interne (2ème éd.). EMS Éditions, Paris.

Sadi, N. E., & Mazouz, A. (1993). La pratique du commissariat aux comptes en Algérie (Tome 1). Éditions SNC.

Tawahar, M. T., & SedDIQI, M. (2003). Al-muraja'ah wa-tadqiq al-hisabat. University Publications Office, Algeria.

Published
2011-01-01
How to Cite
Ousman, M. (2011). The nature of the external audit in the Algerian economic establishment through its legal framework. Dirassat Journal Economic Issue, 2(1), 186-216. https://doi.org/10.34118/djei.v2i1.560
Section
Articles