A Suggested Approach For Mapping The Statutory Audit Process In Algeria Using The Algerian Standards On Auditing

Résumé

This study builds on the already used audit methodology in Algeria to conceptualize the steps of the audit process, then employ the Algerian Standards on Auditing (ASAs) in mapping this methodology. Our findings indicate that the requirements of ASAs are compatible to a significant degree with the statutory texts related to the auditing profession in Algeria. Based on that, we suggest a map for the auditing methodology using these standards.