حدود استقلالية المدقق الخارجي في ظل ممارسة خدمات غير خدمات التدقيق في الجزائر : دراسة لآراء مجموعة من المهنيين و الأكاديميين

الملخص EN

The purpose of this study is to highlight the impact of the provision of independent audit services by audit offices on the independence of the auditor, since the provision of such services to the same client or to another customer would distract the auditor's efforts and focus, as well as a threat to his independence.

In order to clarify this relationship, the various concepts related to services other than audit services were presented, with the most important forms of these services being described, and the relationship with the standard of independence required by the auditor in performing the basic audit functions.

The latter should be separated from other secondary services.

The study found that there is no permanent impact of non-audit services on the external auditor's independence and quality of service in Algeria.

This is according to the field study that we have done for the opinions of a group of interested and professionals in the field of accounting and auditing in Algeria.