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

A Field Study of a Sample of Accounting Profession Practitioners in the State of Ouargla in the year 2023

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.