تأثير العوامل المرتبطة بالمؤسسة محل المراجعة على جودة من وجهة نظر الخبراء المحاسبين و محافظي الحسابات في الجزائر

الملخص EN

This study has dealt with the effect of factors that are related to the has been auditted on the exterior audit quality from a point of view expert accountans and auditor in algeria.

These factors has been shortened to only four, namely the size of the enterprise, risks of enterprise’s activities, the sufficiency in declaration of the statenent of accounts and the internal control system of the enterprise.

This study also neached that two of these factors has the most effective impact over the exterior audit quality which are the internal control system of the enterprise and the sufficiency in declaralion of the statement of accounts.