أثر التدقيق المشترك على تكاليف التدقيق في البنوك التجارية الجزائرية : دراسة ميدانية

الملخص EN

The research aims to analyze the impact of joint auditing on audit costs in Algerian commercial banks, through a set of factors (allocation and distribution of audit work, competition, experience and efficiency, professional performance, and timing of issuing the audit report).

it was concluded that there is a significant positive impact of joint auditing on audit costs in Algerian commercial banks.

this is due to several factors, including competition between the two joint audit offices.