تقرير المدقق الخارجي بين المعيار الجزائري للتدقيق رقم 700 و نظيره الدولي

Abstract EN

This study aimed to present the report of external auditor, by addressing its conceptual framework and presenting its content according to the folds of the Algerian auditing standard 700 and its international counterpart, as well as measuring the degree of congruence between the two standards, using the five-fold Likart scale.

The study found that there is a complete match between what was stipulated in the Algerian auditing standard 700 and its international counterpart.