العوامل المؤثرة على جودة التدقيق المرتبطة بتسيير مهمة التدقيق

الملخص EN

M480.

This study focuses on identifying factors that affect the auditor's efficiency associated with the audit conducting, knowing the perspective of the financial auditors on the nature and degree of this effect.

To achieve our study objectives, 80 questionnaires were distributed to a number of institutions and accounting offices in the City of Sidi Bel Abbas, and the results of the study found a positive relationship between the factors related to the audit function management and the audit quality as it helps the auditor to perform his tasks effectively and with the required quality.

Keys words: Audit quality; Factors Affecting; Financial statement's authors.

JEL classification codes: M410؛ M420؛ M480