دور معايير التدقيق الجزائرية في تحسين جودة تقارير المراجعة الخارجية: دراسة استطلاعية لآراء محافظي الحسابات والأكادميين

الملخص EN

This study aims to highlight the role played by the Algerian auditing standards in improving the quality of the external audit report, from the point of view of accountants, bookkeepers and professors in accounting and auditing.

to achieve the objectives of the study, the descriptive approach was used in the theoretical aspect, and the field study relied on the questionnaire that was distributed directly and indirectly to the members of the study community, the results showed that the participants in this study agreed that the quality of the report has many factors affecting it, and that reliance on Algerian auditing standards during the preparation of the external auditor's report has a positive impact on improving the quality of the report.