دور جودة المراجعة الخارجية في تضييق فجوة التوقعات في بيئة التدقيق : دراسة حالة سطيف برج بوعريريج

الملخص EN

The Algerian economy has a gap between the auditors and the owners of the institutions, which led to a mismatch between them.

This is we want to determine the role of external audit quality in reducing the expectations gap in the audit environment.

In order to validate the hypotheses, a questionnaire was prepared for accounting experts, account governors and certified Accountants in Setif and Bordj Bou Arreridj.

Questionnaire analysis indicates that the improving of the quality of external audit by supporting the auditor's independence, activating the role of professional organizations in the audit environment, improving communication and studying the expectations of institutional owners from the auditor's report have a significant role in narrowing the expectations gap.