Study of the commitment of external auditors in Algeria to their responsibilities related to assessing and reporting on the continuity of exploitation in accordance with Algerian Auditing Standard No. 570

Abstract

The study aimed to determine the extent to which external auditors in Algeria adhere to their responsibilities stipulated in Algerian Auditing Standard No. 570 related to evaluating the continuity of the companies they audit and how to report on them. The study concluded that auditors are committed to their responsibilities stipulated in Algerian Auditing Standard No. 570, especially in assessing the validity of the assessment carried out by management, and undertaking additional procedures to ensure the company’s ability to continue, in addition to methods for reporting continuity.