The possibility for audit firms to rely on the requirements of quality control system : a field study in Eastern Algeria

الملخص EN

This study aims to identify the extent to which audit firms in Algeria adopt the policies and procedures of the quality control system in accordance with the requirements of the international standard for quality control 1, due to the absence of an Algerian standard for quality control.

the study develops a self-assessment checklist of audit quality control based on the requirements in ISQC 1.

from the results of the interview with 10 audit firms in the east of Algeria, our study shows that audit firms adopt some policies and procedures of the quality control system (QCS) on their operations in accordance with the requirements of ISQC1, which is expected to reflect positively on the quality of the performance of their operations and thus achieve the quality of services of these firms.

the self-assessment checklist indicates the awareness of auditors of the necessity and importance of applying the policies and procedures of the quality control system to achieve quality professional performance for audit firms in Algeria.