إطار مقترح لتفعيل دور لجان المراجعة و رقابة الجودة في تحقيق جودة المراجعة : دراسة تحليلية من وجهة نظر المراجعين الخارجيين و لأطراف الحوكمة بالجزائر

الملخص EN

This study sought to analyze the applicability of audit committees within the corporate governance mechanisms and their role in achieving the quality of external audit services in Algeria by analyzing this impact from the point of view of external auditors as well as all categories of beneficiaries of their services and interacting with them under corporate governance.

The study problem related to this proposed framework was addressed through the various functions and mechanisms of the audit committees under its supervisory and supervisory role in the external audit, and the quality control policies and procedures for external audit were adopted under the international standards of quality control for auditing.

The study hypotheses were tested with a questionnaire to analyze the views of the financial community that contributes to the application of audit committee’s mechanisms under governance, the role of quality control policies and procedures, and their support in achieving quality control of external auditing services In Algeria? Keywords: audit committee, Corporate Governance, External Audit, Quality Control for External Audit, International Standards for Quality Control.

(JEL) Classification : M42, G39