رقابة جودة التدقيق الخارجي و جهود المنظمات الدولية و المحلية فيها

الملخص EN

The objective of this study is to highlight the importance of quality control of external audit.

Increased attention has been recently paid to control of professional performance of auditors in light of the requirements set by the external auditing bodies to (1) verify the quality of the profession, and (2) ensure good conduct of audits to increase confidence of all interested parties.

In the present study, the various efforts of international and local organizations, including Algeria, will be discussed.