السبر المالي وعلاقته بجودة المعلومة المحاسبية التي تتضمنها القوائم المالية: دراسة ميدانية لعينة من محافظ الحسابات لولاية عنابة

الملخص EN

This study aims to show the relationship of the Algerian standard for auditing “sounding in the audit” to improving the quality of accounting information.

according to SCF, and in order to answer the problem of the study represented “is there a statistically significant relationship between the Algerian auditing standard no.

530 “auditing proceeding” and improving the quality of information for accounting, we prepared and distributed a questionnaire to the study community, which is represented by academics and professionals (accounting experts and auditors the respondents' opinions and answers were analyzed using SPSS version 21 in order to arrive at the results of the research topic.

the study concluded that there is a relationship between the Algerian standard no.

530 “sounding in auditing” and the characteristics of the quality of accounting information.

sober in auditing helps the account keeper to perform his tasks efficiently and effectively to improve the quality characteristics of accounting information (reliability, appropriateness, comparability, and comprehension) through respecting the effort, time and cost, from the respondents' point of view, as the good selection of the representative sample of the community, which can be generalized objectively to the community, leads to an improvement in the quality of the accounting information