دراسة تحليلية لفجوة التوقعات ببيئة المراجعة الخارجية للحسابات في الجزائر = Analytical Study of the Expectation Gap in the Environment of External Audit in Algeria

Abstract

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 and responsibilities of external audit in Algeria, and the viewpoint and what expects the financial community. With all its categories, that benefits of external audit services, which consist of tasks and responsibilities expected of the auditors services required to what governs the auditing profession by national legislation, and in accordance with international standards of audit. In light of the total absence of national audit standards, allowing us to follow the audit expectation gap in Algeria and analyze its components.

Full text




–
FATEHBEBLIO@YAHOO.FR
Analytical study of the expectation gap in the environment
Of external audit in Algeria
Fateh serdouk
University Echahid Hamma Lakhdar, El-Oued
–
Alegria
Received: 12 July 2015 Accepted: 16 Nov 2015 Published: 30 Dec 2015

:



                                                                                     



 M42, D84, C12
Abstract :
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 and responsibilities of external audit in Algeria, and the
viewpoint and what expects the financial community. With all its categories, that benefits of external audit
services, which consist of tasks and responsibilities expected of the auditors services required to what
governs the auditing profession by national legislation, and in accordance with international standards of
audit. In light of the total absence of national audit standards, allowing us to follow the audit expectation
gap in Algeria and analyze its components.
Keywords: expectation gap, external audit, Auditor responsibilities,
Auditor Tasks, expectations of the
financial community
.
Jel Classification : C12, D84, M42





«» ، 95102
DOI: 10.12816/0017487


                                                                 






                                                                                                             


                                                                         






                                                                   


                                                                                                     




«» ، 95102
DOI: 10.12816/0017487

                                                                                             


0


                                                                                                  

0.0
(Carl D Liggio)
1

                                                                                                          


2
                                                                                                  
(Cohen Commission)(AICPA)
1978


                                                                                                                   

3

(PPORTER BRENDA)
4

                                                                                                               

(LEE TOM)
5
                                                                          






«» ، 95102
DOI: 10.12816/0017487

6

                                                                      

(TALHA & SHAIKH)
7




                                                                        

50

8
1.2.1                                                                                            

2.2.1
3.2.1

9

Reasonableness Gap 

Performance Gap  

10
                                                                                      


(01)
                                                                                                     





«» ، 95102
DOI: 10.12816/0017487
5

                                                                                                         
                                                      (IFAC)
10-01 


0.5
 10-01                                                                               
(ISA)

1.1.2
11-32

11

ISA200))(ISA210)

2.1.2
4847464910-01
12

(ISA600)

3.1.2
0510-01 

13

(ISA220) 
4.1.2
25 10-01 

14

(ISA570)
25(ISA265)





«» ، 95102
DOI: 10.12816/0017487
5.1.2
40 10-01 10 

15
(ISA230) 
55
10-01 










0
                                                                                                 


                                                                                                 




0.0






«» ، 95102
DOI: 10.12816/0017487

11 1
                                                                                               
                                                                                                                   


                                                                                                   
                                                                                       

                                                                                                  



(01)

(ISA)
112

                                                                                              







                                                                    





«» ، 95102
DOI: 10.12816/0017487
                                                                   
                                                                                                                


                                                                                                         



                                                                                            
264 

1818                                                   

150
11305

                                                                       
(EXCEL 2010)



                                                                                                
29173
2010 (excel 2010 )
                                                                                                    
15
(IBM SPSS STATICS 21.0)






«» ، 95102
DOI: 10.12816/0017487
29108
15
(IBM SPSS STATICS 21.0)
                                                                                                       


                                                                                        

20102011

                                                                                                    

20102011
113


(IBM SPSS STATICS 21.0)



Mann-Whitney
                                                      
                                                                                                          





                                                                               





«» ، 95102
DOI: 10.12816/0017487
                                                                                                               

                                                                                     


(Alpha de Cronbach)
(02)
                                                                                                       
0.662
                                                                               
(02)
0.871
13
16                                                                
                                                                                                           
24 
28                                                                               
0.877 0.8720.876 0.873 
                                                                                                               



                                                                                                      
                                                                                          
(1 )(5) (1)
(5)(03 .)
                                                                                                
41-55
5
4
8.0 
                                                 
(03 )



«» ، 95102
DOI: 10.12816/0017487

Mann-Whitney

Mann-WhitneyU
(-Mann-Whitney ،)                                                   (U)

(t)(U )

16
(04)                                                                    
Mann-Whitney )
(-Mann-Whitney )
                                                                                      

H0
H1
5،%(0.05)
H0(H1)
(0.05)(H0)
(H1)
50
                                                     
                                                                                                      

050
(05)


(05)،
97,11%1682,89%5





«» ، 95102
DOI: 10.12816/0017487


(05)
98,84 % 171
1.73%03
                                                                                                                

                                                                                                          


(06)
5
19,65 %34 430
30                                                                            
35,84 %62
34,7%60


9,83%17
(06)





7.51 %13                                                    
92.49%160 (07)
80.33%
6



«» ، 95102
DOI: 10.12816/0017487
2002


(08 )                                                                                         

550

(05)
80,56 %87%19,44 21




(05)
14,81%16
38,89 %4229,63%
3216,67 %18
 (05)85,19% 



(05)
44,94 %                                                                102
5,56%06

42


                                                                                                          



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
«» ، 95102
DOI: 10.12816/0017487
(05)
0517,59 %19
38,89%4228,70%31
14,81%16
82,41%


(08)                                                                                         

350
                                                                                                  





(08)                                                                                        

29
19
(08)

                                                                                                     


(--Whitney )
                                                                                                      
                                                                                                                    





«» ، 95102
DOI: 10.12816/0017487
10-01

 (10)0.000
5%                                                     (H0)(H1)
                                                                   

                                                                                          
(26,50)(10,50)
(0.000.)


(10)0.001 
5%                                                    (H0)(H1)
                                                                   

                                                 
(16.27)(6.73)




0

                                                                               

10-01
                                                                                                   





«» ، 95102
DOI: 10.12816/0017487


5
                                                                                              
                                                         

                                                                                                

3
                                                                                                          





                                                                                                                   
                                                                                     


                                                                                  19










«» ، 95102
DOI: 10.12816/0017487


                                                                                                  



                                                                                         










                                                                   10












«» ، 95102
DOI: 10.12816/0017487



                                                                                                                    




                                                                                                                 
                                                                             
                                                                                                            




                                                                                              


                                                                                                  
                                                                               



                                                                                          
(PCAOB)
(H3C)



«» ، 95102
DOI: 10.12816/0017487
                                                                                                             


                                                                                        







«» ، 95102
DOI: 10.12816/0017487




















Source: PORTER Brenda: An empirical study of the audit expectation-performance gap, Accounting and Business Research,
winter 1993, Vol 24, Iss 93, p 50.







1

29
0,870
2

29
0,867
3

29
0,868
4


29
0,871
5

29
0,867
6

29
0,870
7

29
0,871
8

29
0,865
9

29
0,865



















«» ، 95102
DOI: 10.12816/0017487
10

29
0,864
11

29
0,868
12

29
0,866
13

29
0,877
14

29
0,867
15

29
0,867
16


29
0,872
17

29
0,863
18


29
0,867
19

29
0,860
20

29
0,864
21

29
0,860
22

29
0,860
23


29
0,865
24

29
0,876
25

29
0,862
26

29
0,867
27

29
0,865
28

29
0,873
29

29
0,870

29
0,871
 (IBM SPSS STATICS 21.0)





1


2


3


4


5


04Mann-Whitney



u


221nn
u



u


 
12
1
2121 
nnnn
u



n

n1 n2 
U

r






«» ، 95102
DOI: 10.12816/0017487
U
 
1
11
21 2
1R
nn
nnU 



Mann Whiteny
Z
12
)121(21
2/21_
 nnnn
nnU
Z

Source: Sheng Yue & ChunYuan Wang, The influence of serial correlation on the Mann–Whitney test for detecting a shift in
median, Water Resources Publications; Volume 25, Issue 3, San Francisco, March 2002,p 326.

(IBM SPSS STATICS 21.0)














30
4
2,31
5
34
19,7
30

3140
76
43,9
610
62
35,8
-14

4150
88
50,9
1115
60
34,7
-28

50
5
2,89
15
17
9,83
12


173
100
173
100
(IBM SPSS STATICS 21.0)









 %

5
2,89
21
19,44

168
97,11
87
80,56

173
100

4
2,31
16
14,81

76
43,93
42
38,89

88
50,87
32
29,63

5
2,89
18
16,67

173
100

146
84,39
60
67,59

3
1,73
6
5,56

24
13,87
42
26,85


34
19,65
19
17,59

62
35,84
42
38,89

60
34,68
31
28,70

17
9,83
16
14,81

173
100





«» ، 95102
DOI: 10.12816/0017487



%

13
7,51

160
92,49

173
100
(IBM SPSS STATICS 21.0)



























*1 **2
(IBM SPSS STATICS 21.0)











1
1,83
1,63



1
16
2
2,23
1,69



3
7
3
1,84
1,61



10
3
4
2,03
1,61



9
4
5
2,71
1,69



8
9
6
1,99
1,80



6
1
7
2,38
1,60



14
12
8
1,97
1,69



4
5
9
1,95
1,62



12
8
10
1,91
1,70



2
15
11
2,39
1,77



17
2
12
2,05
1,69



15
10
13
2,43
2,75



7
18
14
1,99
1,75



11
23
15
2,38
1,69



19
14
16
2,62
1,59



13
11
17
2,37
1,80



21
19
18
2,56
1,74



18
27
19
2,40
1,77



20
6
20
2,57
1,84



27
17
21
2,52
1,83



22
21
22
2,60
1,84



16
22
23
2,66
1,75



26
25
24
2,69
2,44



23
20
25
2,84
1,84



24
29
26
2,62
2,49



5
24
27
2,58
1,79



29
26
28
2,87
2,63



25
28
29
2,82
2,21



28
13




«» ، 95102
DOI: 10.12816/0017487







Mann-Whitney (U)
Z





173
26,50
477,00
18,000
-4,560
0,000


108
10,50
189,00



173
16,27
179,00
8,000
-3,451
0,001


108
6,73
74,00
(IBM SPSS STATICS 21.0)



«» ، 95102
DOI: 10.12816/0017487

1
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2
-Humphrey Christopher et autre : The audit expectations gap in Britain: An empirical investigation, Accounting and Business Research, Kingston
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200106
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PORTER Brenda : An empirical study of the audit expectation-performance gap, Accounting and Business Research, Winter 1993, Vol 24, Iss 93,
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5
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LEE Tom : Financial reporting quality labels: The social construction of the audit profession and the expectations gap, Accounting, Auditing &
Accountability Journal, Bradford, 1994,Vol 7, Iss 2, p30
06
7
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Junaid M Shaikh, et Mohammad Talha : Credibility and expectation gap in reporting on uncertainties, Managerial Auditing Journal, Bradford,
2003. Vol 18, Iss 6/7, p 517.
7
9
- PORTER Brenda, opcit, p50.
10
- Idem.
11
11-3227201107
02/02/201123.
12
.4647484910-01
4211/07/201011
0510-0142
11/07/20104
14
2510-0142
11/07/20107
15
4010-0142
110720107
16
. Sheng Yue & ChunYuan Wang, The influence of serial correlation on the Mann–Whitney test for detecting a shift in median, Water Resources
Publications; Volume 25, Issue 3, San Francisco, March 2002,p 326.