مدى اعتماد مكاتب التدقيق الجزائرية لسياسات و إجراءات نظام رقابة الجودة : دراسة ميدانية

الملخص EN

This study aims to identify the extent to which the Algerian audit firms depend on the policies and procedures of quality control system for their operations, in accordance with the requirements of the International Standard on Quality Control 1.

To achieve this goal, a questionnaire was designed and distributed to 150 audit firms in Algeria during the first quarter of 2021, where the views of external auditors and accounting experts were surveyed, and we used the method of descriptive and inferential statistical analysis to analyze the study data.

The study showed that these firms relied highly on the policies and procedures of the quality control system on their operations in accordance with the International Standard on Quality Control 1, where the results of the study confirmed that these firms have most of the policies and procedures related to: leadership over quality within the firm, appropriate ethical requirements, accepting and continuing client relationships and missions, Human Resources, engagement performance, and control, which contributes to improving the performance of Algerian audit firms, and thus achieving the quality of their services