Professional care in reviewing, an analytical study of the concept and its implications, with reference to the case of Algeria
Keywords:
Professional Care, International Auditing Standards, AuditorAbstract
This study aims to shed light on the concept of professional care for auditors and its development in theoretical and practical literature, particularly as mentioned in international standards and its impact on the auditing system in Algeria. This calls for an attempt to establish the concept of professional care as one of the most debated fundamental issues in the field of auditing. Based on this, the study will analyze the theoretical frameworks in a critical analytical context, transitioning the term from legal jurisprudence to accounting jurisprudence. The study concluded that there is significant attention to professional care by all professional bodies, and from the perspective of many theoretical and practical literatures. Through analyzing international auditing standards, it was found that there is no specific standard for professional care despite its importance; it is implicitly included in all standards. Additionally, there is considerable importance placed on professional care in the Algerian auditing system, as the Algerian legislator requires auditors to exercise the necessary professional care while performing their duties, as stipulated in legal texts, the Commercial Law, and Law 10/01 related to the professions of chartered accountants, auditors, and certified accountants.
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