تخطيط عملية التدقيق و دوره في الحد من مخاطر التدقيق في المؤسسات الاقتصادية : دراسة لعينة من المؤسسات بولاية أدرار

الملخص EN

This study aims to identify the role of planning the audit process in reducing the risk of auditing in économie institutions from the point of view of its managers and users.

In order to achieve the objectives of the study, a questionnaire was used targeting officials and employees of some public commercial banks in Adrar and some économie institutions and insurance institutions in order to obtain their views on the subject.

The study recommends that compliance with international auditing standards should be emphasized by external auditors, particularly those related to the audit plan