مسؤولية مراجعي الحسابات في اكتشاف الأخطاء و الغش في القوائم المالية : دراسة ميدانية لعينة من مراجعي الحسابات في الجزائر

الملخص EN

This study aimed to identify the extent of the responsibility of the Auditors in the detection of errors and fraud in the financial statements of the Algerian Institutions.

To achieve this goal, a questionnaire has been designed and was randomly distributed on The study sample community, which consists of 80 auditors.

Only 53 questionnaires were valid for the statistical analysis, representing 66.25% of the study sample that have been collected.The study concluded that the auditors in Algeria are aware of their responsibilities towards the detection of errors and fraud.

However, they are not legally obliged to detect fraud, because it is the concern of those who are in charge of control and governance (Management).

In addition, the auditor should make extra effort to exercise professional skepticism, in the planning process and audit procedures to provide a sound, clear, credible and more transparent opinion