دور أخلاقيات مهنة التدقيق في الالتزام بالمسؤوليات في ضوء شروط التأديب : دراسة ميدانية لعينة من المدققين في الجزائر

الملخص EN

This paper aims to extract the relationship between ethics and the responsibilities of audit profession and the discipline terms for auditors, by addressing the aspects and the concepts for both ethics and responsibilities of the audit profession and the most important offenses relating to this profession.

As well as explore a sample of the views of auditors in the Algerian audit environment based on the methodology of structural equations using partial least squares method, and SmartPLS3 which is used in analysis.

Through this paper, the following results have been reached ; taking into account the terms of the discipline make auditor stick to ethics of this profession but, it does not push him to commit to its responsibilities, and also auditor's commitment to its responsibilities does not require the