دور مدققي الحسابات في زيادة ثقة مستخدمي القوائم المالية : دراسة استقصائية لعينة من محافظي الحسابات في الجزائر

الملخص EN

This study aims to understand the role of external auditors in increasing the confidence of users of financial statements, through the distribution of a questionnaire to a sample of auditors in Algeria.

The results of the samples were analyzed by spss20.

This study resulted in a set of results in the most important is the external auditors in Algeria have the qualities that allow them to fully perform their duties, Algerian external auditors also committed to apply auditing standards, which constitute a reference framework that helps them perform their duties and prepare their report without errors, thereby enhancing the confidence of users of the financial statements.