العوامل المؤثرة في الطلب على خدمات التدقيق في الجزائر

الملخص EN

The aim of the study is to identify the factors affecting the demand for auditing services, predicated on previous studies we have selected some of the most influential factors in the process of selecting external auditing offices, in a bid to serve the purpose of the study, a questionnaire has been developed and adopted to collect the necessary data, after analyzing the findings by means of (SPSS) along with multiple linear regression model, the study concluded that office reputation, the size and professional specialization, professional competence and the acquired reputation greatly affects the demand for auditing services in Algeria