العوامل المؤثرة على جودة المراجعة الخارجية من وجهة نظر محافظي الحسابات في الجزائر : دراسة ميدانية لعينة من محافظي الحسابات لولايات الجنوب الجزائري

الملخص EN

The study aimed to identify the factors that affect the quality of the external audit process from the point (133) auditors from the southern states of Algeria.

The study reached a number of results, the most important of which were: a relationship between the factors related to the team and the audit office and the quality of the audit process, Such as the academic and professional qualification of the audit team members, the independence and level of the audit team's fees, the size and reputation of the audit office, and a relationship between the role of national and professional organizations in supervising and controlling audit quality and the quality of the audit process.

The study also recommended the need to activate the role of the equal committees at the level of the National Accounting Council, in particular, the role of the quality control committee which is concerned with quality assurance audit, the classification of audit offices according to the quality of the audit service by the quality control committee, and the application of peer review, quality rating.