أثر كفاءة المدقق الخارجي على تحسين جودة التدقيق بالاعتماد على أعمال التدقيق الداخلي : دراسة ميدانية من وجهة نظر محافظي الحسابات و الخبراء المحاسبين

الملخص EN

This study leads to the identification of the impact of the external auditor efficiency on improving the quality of the audit by adopting internal audit work, and by addressing the determinants of the external auditor efficiency and the conditions to benefit from the internal audit work to improve its quality as : the independency, the objectivity and the efficiency of the external investigation, and by benefiting when use the internal audit work efficiency.

through the elaboration of a two-post questionnaire.

as a data collection tool from the point of view of accounting governors and expert accountants drawing on a statistical data analysis program SPSS V 25.

this study found that there was a statically significant effect at the level of (α≤0.

05) thus, there is recognition in the study's sample on internal audit business.