اثر تطبيق التدقيق وفق معايير التدقيق الدولية في تحسين جودة المعلومة المالية في المؤسسات البنكية -دراسة لمجموعة من البنوك في الجزائر-
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Date
2017
Journal Title
Journal ISSN
Volume Title
Publisher
Université de M'sila
Abstract
This study aims to identify the impact of the
application of banking auditing according to
international auditing standards on improving the
quality of financial information in the Algerian banks.
In order to achieve the objectives of the study a
questionnaire was used targeting officials and
employees of public commercial banks in Algeria
through their agencies in Adrar province. The
Statistical Package for Social Sciences (SPSS) was
used to analyze questionnaire data, and to test
hypotheses, And the study found a positive
relationship between the role of the external auditor
and the quality of financial information; in addition it
showed a relatively strong relationship between the
external auditor's report and the quality of the financial
information according to the sample being
investigated.
The study recommends elevating the level of
disclosure in banking institutions and boosting
awareness among officials about the positive role of
the auditor in raising the level of trust in the
institution's information for stakeholders With
necessity to Emphasis on compliance with
international auditing standards by external auditors,
and their commitment to the limits of their relationship
with supervisors of activities within banks and their
commitment to the limits of their relationship with
supervisors of activities within banks.
Description
Keywords
Auditing, International Auditing Standards, Banking Institutions, Financial Information, Quality of Financial Information.