مسؤوليات المراجع الخارجي بخصوص البيانات المالية

الملخص EN

This study aims to indicate the responsibility of the External Auditor on the expectations gapin the light of international auditing standards and to achieve this goal we relied on secondary data from books and references and the theoretical framework studies about external audit, as well as recent trends in the methodology of the external audit and an extension into the external auditor, with the monitoring features of the expectations gapanditsreasos, after we suggest some solutions to narrow with explaining the responsibility of the External Auditor to This study has concluded a set of results: that there are many factors associated with the responsibility of the External Auditor: 1- Professionalism of the External Auditor and the quality of the performance of his works, and this was confirmed by (Mautz) that professional competence assumed in the reviewers always, it is not in doubt from the point of view, but many of the criticisms of the reviewers that they are working in the areas without access to the rehabilitation of scientific or adequate training.

2-Independence and objectivity; as an example the provision of the external auditor for the other work in addition of the audit profession adversely affect the independence they create a conflict of interest, and this was confirmed by the detailed study of (Metacalf Lee).

As well as the study (Mautz & Sharaf), which believes that the intense competition among audit firms make it difficult for auditors to maintain their independence always when making decisions in the review process.

This study recommendeda set of recommendations including :the need to update the audit criteria adopted in the Algerian legislation by the parties interested in the profession .As well as the activation of audit work on the quality of the performance of audit firms by the associations and professional institutes because it would raise the efficiency of the work of the external auditor .Also The necessity to strengthen the independence of the external auditor in Algeria .

Especially when it still works under the tutelage of the Ministry of Finance