إطار مقترح لإدارة جودة التدقيق بمكاتب وشركات التدقيق في الجزائر في ظل المعيار الدولي لإدارة الجودة الأول

الملخص EN

This study aims to analyze the of the quality management adoption susceptibility for the external audit offices in Algeria, and ensuring the quality of their services, under proposed policies and procedures based mainly on the content of the international standard on quality management 1(ISQM1), as well as to testing this capability by a questionnaire addressed to external auditors as well as all categories benefiting from their services.

the study concluded that there is a possibility on both sides of the study to adopt the policies and procedures of audit quality management in Algeria, under the framework proposed by the researcher, in accordance with the content of the international quality management standard 1 (ISQM1).

moreover, the study concluded that there is an expectations gap for the quality of audit services embodied by the acceptance levels, which are higher among the beneficiaries of audit services acceptance levels, more than among auditors.