Please use this identifier to cite or link to this item:
https://dspace.univ-ouargla.dz/jspui/handle/123456789/31184
Title: | The challenges that the External Auditor in the light of applying fair value in Algeria -An Empirical Study a sample of audit offices in Algeria |
Authors: | علاء بوقفة مسعود صديقي |
Keywords: | Fair Value International Accounting Standards International Standards on Auditing External Auditor Audit Risk |
Issue Date: | 30-Jun-2017 |
Series/Report no.: | Volume 3, Numéro 1 2017; |
Abstract: | The research aims to describe the challenges that the External Auditor may face in trying to audit fair value estimates.so, we have tried to identify the concept of fair value, how to measure it, and to determine the impact of applying fair value accounting on the risk assessment of the audit. The study also identified the requirements for auditing fair value estimates in accordance with International Auditing Standard No. ISA 540, we tried to test the extent to which auditors in Algeria have accepted fair value accounting and are aware of the most important challenges they may face in auditing fair value estimates. The study's results showed that auditors in Algeria are aware of and understand the concept of fair value and related issues as well as the most important challenges that may be encountered when auditing fair value estimates. However, the respondents' opinions were more consistent in maintaining the historical cost accounting in the measurement process and not going towards the application of fair value accounting, due to the absence of an efficient financial market in Algeria. |
Description: | Algerian Studies of Accounting and Financial Review |
URI: | https://dspace.univ-ouargla.dz/jspui/handle/123456789/31184 |
ISSN: | 2437-0215 |
Appears in Collections: | Volume 3, Numéro 1 2017 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
A30102.pdf | 480,2 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.