محاسبة القيمة العادلة و تحديات التدقيق : دراسة ميدانية على عينة من مدققي الحسابات الخارجيين لولايات الشرق الجزائري

الملخص EN

This study aims to measure the extent of the contribution of external auditors' awareness and perception of the importance and requirements of the fair value measurement approach in facing auditing challenges when auditing the relevant measurements.

A sample of auditors in the eastern Algerian states was surveyed to attain their perceptions on the issue examined، By analyzing the results of the questionnaire using SPSS software، results reveal that the external auditor in Algeria has a moderate degree of awareness regarding the importance and requirements of fair value، In addition، there is also a difference in the order of the challenges encountered by the external auditor while auditing fair value measurements، Furthermore، his awareness of the importance and requirements of fair value measurements contributes to a high degree in facing the associated auditing challenges.