Difficulties in external auditors' application of procedures for the use of external confirmation requests: Studying the opinions of a sample of external auditors in Algeria
Keywords:
External auditor, External confirmation request, External partyAbstract
This study aims to identify the difficulties faced by the external auditor in Algeria in applying the procedures of using external confirmation requests, as the latter help him to collect sufficient and appropriate audit evidence that is necessary to confirm certain information that appears in the accounts of the company being audited, and a questionnaire was used to a sample of external auditors in Algeria. The study found that the external auditor uses several types of external confirmation requests to obtain information or to confirm or deny certain information from the external party. The study also found that the external auditor faces difficulties in applying the procedures of using external confirmation requests, sometimes when preparing these requests, sometimes when sending them to the external party and following up on them, and often when evaluating the response to them.
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Copyright (c) 2024 Nourelhouda Bahlouli, Fatima Zohra Mahdid, Imad Eddine Djaghloul, Boumediene Mechta
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