الإدراك المهني لمدققي الحسابات في الجزائر لأهمية تقييم مخاطر الأخطاء الجوهرية : دراسة ميدانية على عينة من مدققي الحسابات

Abstract EN

This study addresses the problem of professional awareness of the fundamental errors on the part of the auditors in Algeria, and as a result disclosed them in their reports, and this is through a survey on the opinions of a group of professionals, where the study community consisted of internal and external auditors who were chosen in a random way.

where the study concluded that there is a sufficient awareness of the importance of evaluating and disclosing fundamental errors, and this is due to the nature of the obligations entrusted to the auditor to perform.