الأفاق المختلفة لتفعيل جودة التدقيق الخارجي بالجزائر : دراسة ميدانية مجموعة من مكاتب التدقيق الخارجي لولايات الشرق الجزائري

الملخص EN

This study aims to provide an integrated framework for the most important ways of activating the quality of the external audit process in Algeria from the point of view of external auditors.

Where was the reliance on statistical analysis of Answers obtained from the questionnaire , which contains the main external audit quality variables which was directed to the external auditors (about 90 Office), where it was found that there was great interest by the auditors under study the concept of audit quality , it has also found concluded that there are many factors that affecting the quality of the audit, including the personal factors of auditor and the ones concerning the practical side to him (field factors), And by their integration together the auditor can provides high quality services and reliable results.