Statutory Auditor in Morocco between theory and practical reality – Empirical study

Abstract

The Auditor has a set of obligations and professional rules to comply with for the proper conduct of his control mission. This is led us to wonder if these rules and standards are respected by the auditors in Morocco. Therefore, our research deals with the following issue: “Does the auditor in Morocco manage to apply the law’s requirement and to respect the audit standards during his mission?”

To address this issue, we carried out a field study with auditors (21 audit firms) and audited firms (112 companies) in four regions in Morocco (Casablanca/Settat, Rabat/Salé, Fez/Meknes & Tangier/Tetouan).