دعم استقلال المراجع الخارجي مدخلا لتضييق فجوة التوقعات في المراجعة : دراسة ميدانية

الملخص EN

the aim of this study to identify the most important ways to support the independence of the External Auditor, to narrow as much as possible of the expectations gap, in order to restore confidence in the profession of audited financial community that after a wave of failure in the largest audit offices -Arthur Andersen office 2002., in order to achieve the objectives of the study and answer the wondered and testing the hypotheses, for all that, we design a questionnaire and addressed to the 70 Office of Audit in Algeria, where the dependence on the method of statistical analysis descriptive, has also been reached to that here inverse relationship between supporting the independence of the External Auditor and narrowing the gap in expectations audit profession, through the various mechanisms that would contribute to the support of the independence of references as audit committees and the fees of the Auditor recruitment and control