Comparative Study Between The International Standard On Auditing 700 And The Algerian Standard On Auditing 700 (comparative Study On Almarai Company And Biopharm Company)

Abstract

This study aims to clarify the difference between the international standard on auditing 700 and the Algerian standard on auditing 700, by summarizing the most important information provided by those two standards, extracting the differences between those two standards and explaining those differences by comparing the auditor’s report of two listed Companies. The results of this study clarify that there is some similarities between those standards in some sections especially in the auditor’s opinion section, but the content of the auditor’s report provided by those two standards is much different, which makes the auditor’s report provided by the International standard on auditing 700 more appropriate for the users of the auditing reports.