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Algerian Auditing Standards: A Comprehensive Overview

The Algerian Auditing Standards (NAA) are a set of guidelines issued by the Minister of Finance to ensure that audits are conducted with professionalism and transparency. These standards cover various aspects of auditing, including planning, execution, and documentation.

Conclusion of Audit and Report Function

Part 5 of the NAA: A Closer Look

Decision No. 23 of March 15, 2017 (NAA700) specifies that auditors are obligated to form an opinion on the financial statements. The auditor’s report should be clear and concise, summarizing the most important accounting methods used by the audited entity.

Implementation of Audit Documents

Part 6 of the NAA: Key Provisions

Decision No. 77 of September 24, 2018 (NAA230) covers audit documents, including planning, execution, and documentation. The auditor must ensure that all necessary documents are prepared and maintained during the audit process.

Study on Algerian Auditing Standards

A recent study presented five important questions to accountants:

• Question 1: Do auditors apply Algerian auditing standards while performing the audit function?

  Most respondents answered “yes,” emphasizing the importance of applying these standards as they serve the interests of some managers.

• Question 2: What is the nature of the relationship between auditors and internal auditors?

  Respondents explained that there is cooperation between them and the auditors of the auditing institutions, although sometimes it is prohibited.

• Question 3: How do auditors ensure the continuity of exploitation during audits?

  Respondents emphasized that this point cannot be ignored, as it is considered an accounting charge. If this accounting is not available, there is no need for auditing and auditing.

• Question 4: What are the most common convincing elements used by auditors in their professional opinion on information contained in accounting for preparation and submission of financial statements?

  Respondents mentioned restrictions, basic accounting (balance sheet, ledger, journal), invoices, contracts, instruments, statement of conversion, which constitute a convincing element.

• Question 5: How do auditors plan the audit function and develop a fundamental and intuitive program that contributes to the success of the audit?

  Respondents explained that planning the financial statements includes identifying the regulatory and legal framework of the Entity and how it conforms. Planning the audit function involves developing a program that will contribute to the success of the audit.

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