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ISSN 2602-7925
https://www.asjp.cerist.dz/en/PresentationRevue/417

287-272 (2022)03 : 16

The effect of amending the auditor's report on the assessment of continuity

in the organization in accordance with International Auditing Standards
* .-

s.bouderbala@lagh-univ.dz Kh.khamloul@lagh-univ.dz

:
2022-02-21
:
2022-04-04

:
:

Abstract : Article info

Received
This research aimed to try to know the impact of amending the auditor's report on 21-02-2022
assessing the institution's ability to continue according to International Auditing Accepted
Standards . And after addressing the theoretical side and trying to summarize the 04-04-2022
international auditing standards for reports ,as well as identifying the concept of
continuity and the most important indicators that the auditor can rely in its evaluation
,we designed a questionnaire and distributed it to some audit offices in order to know Keywords:
their opinion as professionals . international auditing
The study concluded that auditors in Algeria are guided by International Auditing standards
Standards , whether when preparing the report or amending this report. auditor's report:
Continuity of exploitation

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Alpha de Cronbach SPSS

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1.2.4
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0.904 Alpha de Cronbach
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0.95 0.904 06

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0.51 4.53 01
0.69 4.41 02
0.77 4.27 03
0.66 4.30 04
0.59 4.22 705 05
0.57 4.30 06
0.82 4.30 07
0.86 4.19 08
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1.01 3.86 01
0.75 4.05 02
0.522 4.41 03
0.60 4.41 04
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0.62 4.05 06
0.73 3.91 07
0.87 3.83 08
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0.89 3.94 02
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283
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Modèle B Erreur standard Bêta t Sig
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SPSS :
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0.996 %5

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0.52 0.000 2.705 63.624 4.09

SPSS :
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H1 H0 0.05

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Coefficients non Coefficients
standardisés standardisés
Modèle B Erreur standard Bêta t Sig
1 .942 .019 .993 48.384 .000

SPSS :
0.05 sig=0.00 12

0.993 %5

: 0.05 T
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sig T T

0.52 0.000 2.705 48.384 4.07

SPSS :
0.05 t 13
H1 H0

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Coefficients a,b
Coefficients non standardisés Coefficients standardisés
Modèle B Erreur standard Bêta t Sig
1 .945 .015 .996 62,189 .000

SPSS :
0.05 sig=0.00 14

0.996 %5

285
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H0 2.705 T 62.189
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286
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287