دور حوكمة التدقيق في التقليل من فجوة التوقعات في الجزائر : دراسة ميدانية

Abstract EN

This study aims to illustrate the role of audit governance in reducing the audit gap in expectations in Algeria, and highlighting the importance of audit governance in improving the quality of the audit services, This is through the analytical study of the views of a sample of external auditors in Algeria, it was conducted using a questionnaire distributed to a sample of external auditors in Algeria.

This study has concluded that the process of compliance with the audit governance contributes to narrowing the gap between the external auditors and the financial community.

The existence of a sound audit governance framework contributes to narrowing the expectations gap.