أهمية أدلة التدقيق في الممارسات المهنية من منظور مزاولي المهنة بالجزائر : قراة قي المعيار الدولي للتدقيق IS رقم 500 الموسوم "أدلة التدقيق"

الملخص EN

This study came to address the presentation of the International Standard on Auditing No.

500 tagged with audit evidence, by identifying its content and content in addition to the importance of this evidence in local professional practices, after a field study during which 62 questionnaire forms were distributed to a sample of practitioners in Algeria, 46 of them were midwives For the analysis, through the results obtained, it became clear that professionals are committed to applying the content and obligations of this standard due to the great role played by this evidence, the task of auditing, in addition to its most important role in local professional practices by providing the necessary guidance that helps professionals to collect audit evidence and raise their efficiency.