مدى تطبيق مدققي الحسابات للمعايير الدولية و المعايير الجزائرية للتدقيق الخاصة بأدلة الإثبات بتسليط الضوء على المعيار رقم 505 "المصادقات الخارجية" : دراسة استطلاعية لعينة من الخبراء و محافظي الحسابات في الجزائر

الملخص EN

The purpose of this study is to know to what extent of auditors use external confirmations as a method of collecting evidence in Algeria, and to know the various difficulties encountered by the auditor when adopting this method.

As for the methodology used, we used the exploitation of documents and references, as suggested by the literature on the subject in the theoretical side, and for the field study, the verification of assumptions necessitated the design of a questionnaire form distributed to experts and auditors.

The study concluded that the external confirmations according to the sample questionnaire are one of the strongest methods on which the auditor relies on the way to collect evidence, but he faces several difficulties in particular when electronic confirmations are used because of the lack of legislation which confers on electronic evidence a legal authority to avail itself of it.