أثر تطبيق معايير التدقيق الدولية في تحسين جودة التدقيق الخارجي

الملخص EN

The study aims to show the impact of international auditing standards on improving the externel audit quality , considering that international auditing standards are a set of guideliness ; helps auditer to perform his mission , in concluding we can say that the international auditing standards avail to reduction Professional disparities among them also , the study called for the auditors to abide by Algerian auditing standards in order to improve the performance of their mission for the best .