أثر تطبيق المعيار الجزائري للتدقيق 610 "استخدام اعمال المدققين الداخلين" على جودة التدقيق الخارجي : دراسة حالة محافظي الحسابات و الخبراء المحاسبين لولاية الجزائر

الملخص EN

This study aims to determine the impact of applying the Algerian auditing standard NAA 610 on the quality of external auditing, and that is through studying the conceptual framework of Algerian auditing standards, by focus on the Algerian standard 610 and the quality of auditing and the theoretical relationship between them.

In the practical part a survey has been conducted on a sample of accounting experts and account governors acted in Algiers by distributing a questionnaire and analyzing the answers using SPSS program.

The study found is that the technical competence of the internal auditor does not affect the quality of the external audit, while the rest of the elements of the standard 610 on which this study is used affect on the quality of audit, Finally, we also made some recommendations, including the need to provide more amount of independence for the internal auditor and to find mechanisms that protect him and guarantee his rights.