مدى اقتناع المدقق القانوني بالمنهجية النظرية لتدقيق الحسابات مع الممارسة العملية (دراسة حالة عن طريق المقابلة)
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Date
2020-06-01
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Abstract
The Algerian legislator has imposed independent legal control over
most economic enterprises, mainly directed towards the certification of
the regularity and the sincerity of the annual accounts, we seek through
this article to present a complete case of the procedures followed by the
statutory auditor according to the Law 10-01 on the professions of
chartered accountant, auditor and certified accountant, we will also
evaluate these procedures, taking into account the theoretical procedures
according to generally accepted standards.
The problem that we seek to answer ; is the extent to which the
legal auditor is convinced of the measures that he has taken in
accordance with the laws ; we concluded that the legal auditor had
applied most of the provisions of law 10-01 ; from the signing of the
contract to the preparation of the final report, but he ignored certain legal
procedures, since he did not contact the commission on quality control
by a letter of affirmation. As a general result, there is no problem in law
enforcement or accepted standards ; but the problem remains in the
context of the professional environment.
This article recommends the activation of the quality control
committee, it also recommends to insure the fees of the legal auditors, it
also proposes to study the same subject in other respects, such as
assessing the methodology of the legal auditor in terms of the quality
service provided, or taking into account the views of economic operators.