دور آليات حوكمة الشركات في تحقيق جودة خدمات المراجعة الخارجية : دراسة تحليلية لعينة من المراجعين الخارجيين و المستفيدين من خدماتهم في ظل حوكمة الشركات بالجزائر

الملخص EN

This study aims to analyze the role of adopting corporate governance mechanisms in supporting and achieving the quality of external audit services in Algeria, by analyzing this impact from the perspective of external auditors as well as all categories of beneficiaries of their services and interacting with them under the corporate governance mechanisms.

The study problem was addressed through the various components of the corporate governance mechanisms in terms of the functions and responsibilities of the Board of Directors, in addition to the objectives of the internal audit, in addition to the various functions and mechanisms of the audit committees in the role of supervising the external audit.

The study hypotheses were tested through a questionnaire to analyze the views of the financial community that contributes to the proper application of corporate governance on the role of corporate governance mechanisms and quality control policies and procedures and to support them in achieving Quality of external audit services in Algeria.