The effect of factors related to the characteristics of the office on the quality of the audit : view of the authors of financial statements
Other Title(s)
تأثير العوامل المتعلقة بخصائص المكتب على جودة التدقيق : من وجهة نظر معدي القوائم المالية
Joint Authors
Abd al-Qadir, Magrament
al-Mubarak, Muhammad
Source
Issue
Vol. 12, Issue 2 (s) (31 Dec. 2021), pp.204-223, 20 p.
Publisher
Université Djilali Bounaama Khemis Miliana Laboratoire de L'economie Numerique
Publication Date
2021-12-31
Country of Publication
Algeria
No. of Pages
20
Main Subjects
Financial and Accounting Sciences
Topics
Abstract AR
تركز هذه الدراسة على تحديد العوامل التي تؤثر على كفاءة المدقق المرتبطة بتسيير مهمة التدقيق و معرفة وجهة نظر معدي القوائم المالية حول طبيعة و درجة هذا التأثير.
لتحقيق أهداف دراستنا تم توزيع 80 استبيان على عدد من المؤسسات و مكاتب المحاسبة على مستوى ولاية سيدي بلعباس وتوصلت نتائج الدراسة إلى وجود علاقة إيجابية بين العوامل المتعلقة بتنظيم و تسيير مهمة التدقيق وجودة التدقيق لأنها تساعد المدقق على أداء مهامه بفعالية و بجودة.
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.
American Psychological Association (APA)
Abd al-Qadir, Magrament& al-Mubarak, Muhammad. 2021. The effect of factors related to the characteristics of the office on the quality of the audit : view of the authors of financial statements. Revue Nouvelle Economie،Vol. 12, no. 2 (s), pp.204-223.
https://search.emarefa.net/detail/BIM-1025840
Modern Language Association (MLA)
Abd al-Qadir, Magrament& al-Mubarak, Muhammad. The effect of factors related to the characteristics of the office on the quality of the audit : view of the authors of financial statements. Revue Nouvelle Economie Vol. 12, no. 2 (s) (2021), pp.204-223.
https://search.emarefa.net/detail/BIM-1025840
American Medical Association (AMA)
Abd al-Qadir, Magrament& al-Mubarak, Muhammad. The effect of factors related to the characteristics of the office on the quality of the audit : view of the authors of financial statements. Revue Nouvelle Economie. 2021. Vol. 12, no. 2 (s), pp.204-223.
https://search.emarefa.net/detail/BIM-1025840
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1025840