جودة التدقيق الخارجي للقوائم المالية على ضوء معيار التدقيق الدولي ISA 220 : رقابة الجودة لتدقيق القوائم المالية : دراسة حالة عينة من المهنيين و الأكاديميين

الملخص EN

This study aims to treat the international audit standard ISA 220 “standards quality control for auditing financial statements” that is being adopted within the Algerian for auditing.

a field study based on conducting semi-directed interviews with a sample of account keepers and accountants experts.

the results of the study concluded that the possibility of adopting standard ISA 220 "quality control for the audit of financial statements" would contribute to adding a benefit to the quality and credibility of external audit work in Algeria.