العوامل المساهمة في توجه مكاتب التدقيق الخارجي الجزائرية إلى تقديم الخدمات الاستشارية : دراسة ميدانية

الملخص EN

The purpose of this study is to identify the nature and the importance of consulting services provided by the Algerian external audit Firms, and the contribution of some factors in trend of these Firms to provide consulting services.

To achieve the objectives of this study, and test its hypothesis, a questionnaire had been made, and it was distributed to a sample of 85 Audit firms.

The descriptive and the inferential statistical techniques were applied to describe and analyze collected data and test of hypothesis study.

The study was demonstrated the contribution of various factors related to local and international economic environment, and the others concerning to the professional environment, in the trend of these firms to provide a mix of consulting services, include services tax, financial, and legal; However, the results show that the contribution of these services in global income of those firms is weak, compared to the volume of the services provided.