محددات جودة المراجعة الخارجية من وجهة نظر المراجعين الخارجيين في منطقة و رقلة

الملخص EN

This study examines the determinants of external audit quality from the point of view of external auditors in the Ouargla region.

To achieve this objective, we used a questionnaire as the research instrument, which distributed to a sample of account keepers and accounting experts.

The results of the study showed that there is a positive, weak, significant impact of audit fees on external quality audit that tends to be neutral.

In addition, that the rest of the determinants proposed in the study and represented in both scientific qualification and practical experience, independence and objectivity of the auditor, characteristics of the audit office and the commitment of the audit office to planning and reporting procedures affect the Significantly positive and significant effect on the quality of the external audit process.