معوقات مهنة تدقيق الحسابات بالجزائر في ظل خصائص بيئة المحاسبة الإلكترونية

Abstract

This study aims to explore the hindrances that auditors in Algeria face when they audit an entity uses the computer for preparing the financial reporting and discloses them on the internet, and investigate the effects of these hindrances. It also aims to examine the hindrances of e-auditing and their impact. To achieve the study aims, we've used the descriptive method to accomplish the background; the primary data have been obtained using both paper and online questionnaire from a sample of 164 auditors on a population of 2039 auditors certified by the Algerian National Chamber of Auditors for the year of 2017. Overall, the findings indicate that there're many hindrances affect the field work, responsibility, training and proficiency of auditors, including the absence of a real economic demand for auditing services, inadequate of legislation about computerized accounting and e-auditing, technical difficulties to understanding the computerized environment, difficulties to evaluating IT Controls as part of internal control over financial reporting, difficulties to assessing audit risk, insufficient of e-auditing tools and difficulty of using them due the inadequate of technical training, furthermore the weakness of the previous training method of auditors.