An Analytical Study of the Application of Algerian Auditing Standards in the Algerian Accounting Environment

Abstract

The study aims to shed light on the implementation of Algerian auditing standards related to the first edition in the Algerian accounting environment from the perspective of practitioners. A descriptive and anatical approach was adopted to assess the level of adoption of various standards in a sample of practitioners. To achieve this goal, a questionnaire containing the four standards of the first edition of Algerian auditing standards was designed and distriduted to 34 practitioners (accounting experts. Accountants. Certified accountants) in the year 2023. The collected data were analyzed using a set of statistical indicators with the assistance of the SPSS statistical package one of the most important findings was that all Algerian auditing standards for the first edition are applied from the perspective of practitioners in the state of ouargla. The study also indicates that the mentioned standards are not differentially applied based on the professional level of the practitioner