استخدام الإجراءات التحليلية لدعم مسارات تطبيق الحوكمة في ظل الالتزام بمعايير التدقيق الجزائرية

Abstract

This study aims to shed light on the contribution of analytical procedures in supporting the trajectories and foundations of governance, in the context of auditors' compliance with the Algerian Auditing Standards (NAA) in Algeria. To achieve the objectives of the study, a descriptive methodology was adopted, along with an analytical approach during the theoretical aspect to present the conceptual background of the study variables and To know in detail the analytical procedures, and understand the governance and its trajectories in Algeria. And to apply the theoretical study practically, a field study was carried out on practitioners of the auditing profession in Algeria, represented by auditors and accounting experts, using a questionnaire as the main tool for the study. A total of 110 valid questionnaires were collected from audit offices operating in different wilayas of Algeria, We relied on SPSS 26 software to analyze the data obtained and test the study hypotheses using the available tests, and EXCEL was used to present the data. The study concluded that auditors in Algeria generally adhere to Algerian auditing standards and, in particular, apply Standard No. 520, "Analytical Procedures", by relying on these procedures at various stages of the audit process. And the auditors agreed that Algeria is making significant efforts to establish corporate governance. The study also found that the Algerian Auditing Standard No. 520 contributes to supporting governance trajectories in Algeria by analyzing the company's ability to maintain continuity and contributing to the rationalization of management decisions. However, auditors in Algeria face several obstacles that hinder the application of analytical procedures, thereby limiting the role of these procedures in supporting governance trajectories.