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- Title
La certification des comptes consolidés cas du Groupe industriel du papier et de la cellulose.
- Authors
LAIB, Fatma zohra; NACER, Charfi
- Abstract
The purpose of this article is to identify the audit approach adopted in the context of corporate groups by an external auditor and this following a descriptive method followed by a practical case. The main result of this article is that the regulation of the audit especially the Algerian standards of audit do not take into account the specificity of the group in the determination of the audit methods also an external auditor must master the steps of consolidation so that they can certify consolidated accounts especially if the size of the group is important since the financial accounting system gives a broad maneuver in consolidation for companies. At the end of this article it is suggested to review the Algerian regulations and to draw inspiration from international auditing standards in the matter of certification of consolidated accounts such as IAS 600 Specific Aspects - Group Financial Statements Audits.
- Publication
Economic Researcher Review, 2022, Vol 10, Issue 2, p88
- ISSN
2335-1748
- Publication type
Article