مدى إدراك مراجعي الحسابات في الجزائر لأهمية قياس جودة التدقيق : دراسة ميدانية

الملخص EN

This study aimed to know the extent to which auditors in Algeria are aware of the importance of measuring audit quality.

A questionnaire was used to collect the data required to test hypotheses.

The study concluded that there is awareness a perception among the Algerian auditors of the importance of measuring audit quality, especially with regard to its importance in helping the audit office to maintain its reputation and position.

and there were no statistically significant differences at the level α≤0.

05 between attitudes concerning the importance of measuring audit quality attributed to scientific qualification, function and professional experience.