مدى التزام المدقق الخارجي في الجزائر بمتطلبات المعيار الجزائري للتدقيق رقم 610: دراسة حالة مكاتب التدقيق في سطيف

الملخص EN

This study aimed to find out the extent to which external auditors in Algeria comply with the requirements of the Algerian standard of auditing no 610, and to achieve this, a questionnaire was designed as a main tool for data collection distributed to of external auditors in the state of Setif, and the SPSS v 25 program was used to analyze data and test hypotheses.

the study concluded that there is a commitment on the part of the external auditors in Algeria to the requirements of the Algerian standard for auditing no 610 with a degree above the average, the study also showed that the objectivity and independence of the internal auditor is one of the most important factor that the external auditor looks at to make a decision to rely on the internal audit function or not.

the study concluded with a set of recommendations, the most important of which is the need to enhance the degree of application of this standard by raising awareness of external auditors of its importance and the necessity of its application.