The effect of factors related to the characteristics of the office on the quality of the audit : view of the authors of financial statements

Abstract EN

This study focuses on identifying factors that affect the auditor's efficiency associated with the audit conducting, knowing the perspective of the financial auditors on the nature and degree of this effect.

To achieve our study objectives, 80 questionnaires were distributed to a number of institutions and accounting offices in the City of Sidi Bel Abbas, and the results of the study found a positive relationship between the factors related to the audit function management and the audit quality as it helps the auditor to perform his tasks effectively and quality.