مساهمة التخصص النوعي للمراجع الخارجي في رفع كفاءة المراجعة الخارجية حسب آراء مراجعي الحسابات في الجزائر

الملخص EN

The aim of the study is to find out the extent to wich auditors in algeria are awere of the importance of the qualitative specialization of the external auditor and the exent of his contribution raising the efficiency of the external audit in the algerian business environment according to the opinions of the external auditor, to achieve the objectives of the study the questionnaire was designed to collect the necessary data from the study sample to test its hypotheses.

The sample of the study consisted of (114) external auditors, where was followed the descriptive and analytical approach, then we used statistical software specific to social sciences (spss) to analyze the questionnaire data, The study concluded that the qualitative specialization of the external audit process through As it helps the auditor to perform his tasks effectively and quality, The study recommended to encourage audit offices for specialization for achieving the advantages and positively affecting the quality of audit services.