مساهمة أسلوب مراجعة النظير في تحسين جودة التدقيق الخارجي : دراسة ميدانية لعينة من المدققين الخارجيين

الملخص EN

The study aimed to shed light on the concept of external audit quality and the concept of the peer review method, in addition to identifying the extent to which auditors are aware of the importance of activating the peer review method as a way to improve the quality of external audit, by conducting a field study based on the statistical packages program on a sample of external auditors.

in Algeria, the study concluded that there is an agreement between external auditors on the importance of activating the peer review method, as well as knowing the significant role played by auditors in achieving audit quality by relying on the peer review method.