The impact of the external auditor's qualitative specialization on the efficiency of the audit process : field study
Joint Authors
Mezioud, Brahim
Tani, Abd al-Mumin
Source
Issue
Vol. 7, Issue 1 (30 Apr. 2021), pp.1111-1124, 14 p.
Publisher
Tahri Mohamed Bechar University Faculty of Economic Commerce and Management Sciences
Publication Date
2021-04-30
Country of Publication
Algeria
No. of Pages
14
Main Subjects
Topics
Abstract AR
استهدفت الدراسة استطلاع آراء عينة من المدققين الخارجيين العاملين في ولايتي المدية و البويرة حول مساهمة التخصص النوعي للمدقق الخارجي في رفع كفاءة عملية التدقيق وقد تم تصميم استمارة استبيان بغرض تجميع البيانات اللازمة من عينة الدراسة لاختبار فرضياتهاوقد بلغ عدد الاستمارات القابلة للتحليل (32) استمارةوباستخدام برنامج الرزم الإحصائية (Spss23) تم إجراء مجموعة من اختبارات الإحصاء الوصفي و الإحصاء الاستدلاليوخلصت الدراسة إلى أن التخصص النوعي للمدقق يساهم في رفع كفاءة عملية التدقيق.
Abstract EN
The study aimed to survey the views of a sample of external auditors who work in Medea and Bouira about the qualitative specialization contribution in improving audit process efficiency.
The questionnaire was designed to collect the necessary data from the study sample to test its hypotheses.
The sample of the study consisted of (32) external auditors, who were drawn from the population by using a random sample.
Several statistical techniques were used including descriptive statistics and inferential statistics.
The study concluded that the qualitative specialization of auditors improves the efficiency of the audit process.
American Psychological Association (APA)
Tani, Abd al-Mumin& Mezioud, Brahim. 2021. The impact of the external auditor's qualitative specialization on the efficiency of the audit process : field study. Al-Bashaer Economic Journal،Vol. 7, no. 1, pp.1111-1124.
https://search.emarefa.net/detail/BIM-1164296
Modern Language Association (MLA)
Tani, Abd al-Mumin& Mezioud, Brahim. The impact of the external auditor's qualitative specialization on the efficiency of the audit process : field study. Al-Bashaer Economic Journal Vol. 7, no. 1 (2021), pp.1111-1124.
https://search.emarefa.net/detail/BIM-1164296
American Medical Association (AMA)
Tani, Abd al-Mumin& Mezioud, Brahim. The impact of the external auditor's qualitative specialization on the efficiency of the audit process : field study. Al-Bashaer Economic Journal. 2021. Vol. 7, no. 1, pp.1111-1124.
https://search.emarefa.net/detail/BIM-1164296
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1164296