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The responsibility of the Auditing profession in detecting money laundering from the viewpoint of External Auditors and the users of financial statements

Algerian Business Performance Review

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Title Statement The responsibility of the Auditing profession in detecting money laundering from the viewpoint of External Auditors and the users of financial statements
 
Personal Name خيراني, العيد
كليّة العلوم الاقتصادية و التجارية و علوم التسيير جامعة عمار ثليجي الأغواط
 
Summary, etc.    This study aims to identify the responsibility of external auditor profession in fighting against money laundering crimes. The study relies upon a sample of external auditors and financial statements’ users to find out their opinions of the study’s problem. The analysis reveals a " responsibility gap " between the external auditor and the users of financial statements in terms of the responsibility of external auditor in  reporting these crimes, as well as the responsibility of organizations and professional bodies in terms of a lack of guidelines and the issued standards.
 
Publication, Distribution, Etc. Algerian Business Performance Review
 
Electronic Location and Access application/pdf
https://journals.univ-ouargla.dz/index.php/ABPR/article/view/728
 
Data Source Entry Algerian Business Performance Review; Vol 13 No 1 (2018): Numero 13 2018
 
Language Note eng
 
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