تحديد مسؤوليات المراجع الخارجي وفقا لمعيار المراجعة الجزائري 530 السبر في المراجعة : دراسة ميدانية لعينة من محافظي الحسابات، خبراء محاسبين، و محاسبين بولاية أم البواقي

الملخص EN

This research paper aims to evaluate the role of the Algerian audit standard 530 “sounding in the audit” in its dimensions (sample size, community characteristics, sample risks, audit procedures) in determining the responsibility of the external auditor in the city of Oum El Bouaghi.

The study relied on the analytical descriptive approach, in addition to the inductive approach in testing hypotheses.

The study reached many results, the most important of which is the validity of the main hypothesis of the study, that there is no statistically significant role for the Algerian review standard 530 “sounding in the review” in determining the responsibility of the external auditor at a significance level of 0.

05.

And the study recommended the necessity to add a mandatory character in the application of the review standards that are issued in order to reach more accurate and credible results.