Fateh Serdouk

El-Oued University · Faculty of Economics, Business and Management Sciences

This study aims to analyze the susceptibility to adopt quality control policies and procedures for the services of external audit offices in Algeria, and their role in achieving quality control in audit offices and ensuring the quality of their services, in light of proposed policies and procedures derived mainly from the content of the internation...

This work aims to research new bio-fungicidal molecules based on the essential oils (EO) of Artemisia herba alba Asso, Mentha pulegium L, Rosmarinus officinalis L and Ocimum basilicum L for the food protection and preservation against fungal attacks, also, to determine the chemical composition and the socioeconomic interest of oil. The plant materi...

The aim of this paper is to provide background information to facilitate the analytical review of the Adaptation Fund resources and funding, in line with the objective scope under adaptation to climate change as a financial mechanism promoting the international climate finance within the united nations framework convention on climate change (UNFCC)...

The purpose of this work is to show the role of the of climate impacts in Algeria in changing the pattern of rainfall according to the diversity of the regions and the extent to which it outlines the general distribution of water at the national level whether surface water or groundwater, which largely explains the regional differences of each regi...

This study aims to highlighting the experience of good governance in the Maghreb countries (Algeria, Tunisia), through the knowledge of the reality of good governance as well as the mechanisms of good governance .All these measures came in parallel with the governance system, fighting corruption and exercising authority and responsibility within th...

Due to the high dependency of Algerian economy on the hydrocarbons' revenues, caused partially by the critical developments in the energy sector in general. Likewise, the rising of the domestic energy consumption and falling natural gas exports decrease the revenues available to the government, to promote its development. On the other hand, the hug...

The Algeria’s mitigation strategy in term of climate change, it is based on the national programs for renewable energy and energy efficiency. We aim with this study to analyze the development of the legal framework for the renewable energies and energy efficiency programs, for the Algerian government, and their impact in mitigation of climate chang...

We look with this paper to give a review for the regulatory Framework of renewable energies in Algeria on term of financial schemes, which governs the promotion and the development of the renewable energies. Considering that, the renewable energies as a part of power sector in Algeria, needs some characteristics parameters, policies and measurement...

This study aims to analyze the role of adopting corporate governance mechanisms in supporting and achieving the quality of external audit services in Algeria, by analyzing this impact from the perspective of external auditors as well as all categories of beneficiaries of their services and interacting with them under the corporate governance mechan...

تهدف هذه الدراسة الى تسليط الضوء على الإطار التحليلي لقياس وتقييم جودة المراجعة الخارجية للحسابات، والتي تطرقت لها الادبيات المختلفة في مجال جودة المراجعة، وهذا من خلال الدراسة التحليلية للعوامل المؤثرة على جودة المراجعة الخارجية، حيث تصنف الدراسات والبحوث هذه العوامل الى جملة العوامل المرتبطة بمكتب أو شركة المراجعة ممثلا لجانب الطلب على المراجعة،...

We look with this paper to give a review for the regulatory Framework of renewable energies in Algeria on term of financial schemes, which governs the promotion and the development of the renewable energies. Considering that, the renewable energies as a part of power sector in Algeria, needs some characteristics parameters, policies and measurement...

This study aims to follow and analyze the components of the expectation gap of external audit in Algeria. Which is a contemporary general problem that we cannot exclude from any audit environment, according to the environment of the professional practice of external audit in Algeria? Relative to the point view of external auditors to the functions...

This study aims to follow and analyze the components of the expectation gap of external audit in Algeria. Which are a contemporary general problem that we cannot exclude from any audit environment, according to the environment of the professional practice of external audit in Algeria. Relative to the point view of external auditors to the functions...

This study aims to analyze the possibility of the development of the professional practice of external audit in Algeria, in face of contemporary problems. By the adoption of means and mechanisms from the theoretical study of the subject and try to reduce the external audit expectation gap in Algeria, as well as support the quality control of profes...

The subject of quality audit have a great interest by researchers in the audit, due to that the high quality of audit is the backbone of investors confidence in financial and non-financial informations, as they play an active role to contribute to the economic growth of the community and its financial stability, and in this area has tried many stud...

les objectifs généraux de la vérification ne change pas lorsque l'audit sera mis en oeuvre dans un environnement de traitement automatisé de données, et de manière générale, l'application des procédures mai obligerait les autorités à examiner la façon dont les ordinateurs sont utilisés comme un outil pour examen. Il permet également plus de latitud...

إن وجود نظرية للمراجعة يساعد المراجع على اتخاذ القرارات المتعلقة بكل خطوة من خطوات المراجعة بطريقة عملية وسليمة، مما يقلل من المخاطر التي تواجه المراجع أثناء أداء مهامه، وتمكينه من إتمام عملية المراجعة بكفاءة عالية. من الجدير بالذكر أن أنه يجب أن يكون للمراجعة محتوى تطبيقي، أي أنه لا يكفي أن تكون النظرية متسقة منطقيا، وإنما يجب أن تكون أيضا قابلة ل...