أثر تطبيق معايير التدقيق الجزائرية على تحسين جودة القوائم المالية :" دراسة ميدانية للمعيار 530 "السبر في التدقيق" على عينة من المهنيين في الشمال الشرقي الجزائري خلال سنة 2021

الملخص EN

This study aims to identify how the application of Algerian Auditing Standard 530 has affected the quality of financial statements due to the implications of this relationship on the quality of audit results.

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The study concluded that there is a strong correlation between Algerian Auditing Standard 530, and the quality of financial statements, as the application of audit Sounding increases the quality of financial statements and gives them more credibility, transparency and acceptance by the parties used for them.