تطبيق المدقق الخارجي لمتطلبات المعيار الجزائري للتدقيق رقم 505 الموسوم بالتأكيدات الخارجية في الممارسات المهنية المحلية : دراسة استقصائية لعينة من المهنيين

الملخص EN

This study came to present the most important of these Algerian standards, focusing on the content and content of the Algerian standard for auditing No.

505 tagged "external assurances", the subject of our study, in addition to knowing the extent of auditors' commitment to apply its requirements during the performance of their tasks, after a questionnaire study was distributed to a sample of practitioners with experience In the field, it became clear from the results obtained that the professionals are committed to implementing the content and obligations of Algerian Standard No.

505, given the effective role external assurances play in supporting the neutral technical opinion on the credibility of the financial statements, as they also have a high position in the tasks They are among the most important certified evidence.