مخاطر المراجعة و مجالات مساهمة مراجع الحسابات في التخفيف من تأثيرها على القوائم المالية : دراسة ميدانية لآراء عينة من مراجعي الحسابات في الشرق الجزائري

الملخص EN

This study aims at identifying the audit risks and contribution fields of the external auditot to decrease its effects on the financial statements in auditing process.

To achieve this goal a questionnaire was made and distributed rondomly to the study popolation sample consisting of fifty « 50 » auditors, of wich 44 recovered are valid for statistical analysis.

Representing 88% of the study sample.

One of the most important result was the study found a strong correlation between discoverering audit risk by auditiong and mitigating thier impact on the financial statements.