أسباب وجود ظاهرة تسوق رأي المراجعة في الجزائر : دراسة ميدانية على عينة من مكاتب المراجعة في الجزائر

الملخص EN

This study aims to identify the modern phenomenon facing audit offices now, which is an "opinion shopping ".

Moreover, what are the reasons for the trend contributing companies in Algeria to such a phenomenon, which constitute a threat to the independence of the auditor? Where assisted contributing companies to the views of supports their position in the case of the dispute, between it and the auditor who audited.

In addition, to achieve the objectives of the study and testing the hypotheses, we designed a questionnaire addressed to a group of Algerian audit offices, which rely on a range of descriptive and statistical analysis methods.

where the study found in the latter to prove the existence of a set of reasons concerning the general objectives of the joint stock companies, and also belong to the actual performance of the auditor, which is the main reasons contributing to the trend in Algeria companies the phenomenon opinion Shopping.