Continuous professional development as a pillar of auditing profession advancement in Algeria

Authors

  • Sami Ziadi Mohamed El Bachir El Ibrahimi University of Bordj Bou Arréridj, Algeria
  • Adel Bounegab Mohamed El Bachir El Ibrahimi University of Bordj Bou Arréridj, Algeria
  • Abdelghaffar Ghettas University of Bachir El Ibrahimi Bordj Bou Arreridj, Algeria

Keywords:

Auditing profession, Continuing professional development, Professional competence

Abstract

This study aims to highlight the importance of complying with the International Education Standard (IES) 7: "Continuing Professional Development" as a key driver for advancing the auditing profession in Algeria. The study reached several findings, the most significant of which is that the development of the auditing profession in Algeria requires adherence to the requirements of continuing professional development. This commitment improves professionals' competencies, maintains performance, and delivers efficient services. It also enables auditors to fulfil their duties in a manner that enhances public trust in them precisely and in the profession more broadly. Furthermore, it ensures alignment with the evolving demands of the profession and the provision of high-quality services.

References

Randa Ibtissam Ikhlef, Rachid Sefahlo, "Continuing Professional Development and Its Relationship with Improving the Quality of Accountants’ Work in Light of the Challenges of Applying the Financial Accounting System and Developments in International Financial Reporting Standards," Economic Notebooks 15, no. 2 (2024): 244.

Omar Ali Abdel Samad, Auditing Between Scientific Foundation and Practical Application, vol. 1 (Huma Publishing, Algeria, 2018), 89.

Abdullah Ben Saleh, The Importance of Developing Accounting Education in Light of the Developments in International Financial Reporting Standards and Its Role in Liberalising Accounting Services in Arab Countries, PhD diss., Faculty of Economic, Commercial, and Management Sciences, University of Chlef, Algeria, 2016/2017, 100.

Ali Omar Ahmed Sweisi, Audit Standards in the General Popular Committee of the Financial Audit Bureau in Libya, PhD diss., Faculty of Economic, Commercial, and Management Sciences, University of Batna, Algeria, 2010/2011, 192.

Hamza Mohammedi, Abdullah Ben Dhoub, "Continuing Professional Development and Its Impact on the Quality of External Auditing in Light of International Education Standard (IES) 7 from the Perspective of Auditors," Eliza Journal for Research and Studies 9, no. 1 (2024): 28.

IAESB, Handbook of International Education Pronouncements (New York, 2019), 8.

Ali Sousha Maria, "Developing the Organisation of the Accounting Profession in Algeria in Light of the Requirements of the International Education Standard IES 7," Journal of Economic Sciences, Management, and Commercial Sciences 18 (2017): 134.

International Federation of Accountants, International Education Data Guide, trans. International Arab Society of Certified Accountants, 2017, 94.

Published

2025-03-25

How to Cite

Ziadi, S., Bounegab, A., & Ghettas, A. (2025). Continuous professional development as a pillar of auditing profession advancement in Algeria. International Journal of Economic Perspectives, 19(3), 1039–1054. Retrieved from http://ijeponline.org/index.php/journal/article/view/933

Issue

Section

Peer Review Articles