العوامل المهددة لإستقلالية مدققي الحسابات

الملخص EN

The purpose of the study was to recognize to identify the factors threatening the independence of the auditors, and to achieve the objectives of the study were collected and analyzed 46 individual opinions of the auditors, to test the hypothese, we have used SEM according to (PLS-SEM) for the purpose of the determinig causal relationships and impacts between study variables.

The study had obtained some results the most important are as follows : no significant impact for both the Self-interest, Self-review, Familiarity, Intimidation and Advocacy on the independence of the auditors in Algeria.