مدى استخدام الإجراءات التحليلية من طرف المدقق الخارجي في عملية التدقيق الخارجي : دراسة تطبيقية من المدققين الخارجيين في الجزائر

الملخص EN

Analytical procedures are the most important ways to obtain evidence of confirmation by the external auditor while performing his mission.

The aim of this study is to identify the extent of the implementation of these measures by the external auditor in Algeria during the different stages of the external audit process, and the most important obstacles that limit their use.

The study found the non-application of both simple and modern methods of analytical procedures by the external auditors in Algeria during the various stages of the external audit process.

This is due to the existence of obstacles limiting the application of these procedures.