العوامل المؤثرة على جودة المراجعة من وجهة نظر المراجع الخارجي: دراسة عينة لمحافظي الحسابات بورقلة

Abstract EN

This study aims to uncover the factors affecting the quality of the audit from the point of view of external auditors in the state of Ouargla, and to achieve the goal of the study and test hypotheses, the researcher relied on the descriptive and analytical approach in the theoretical side and on the questionnaire form in the field application side where a questionnaire form was designed and distributed by a group of the external auditors in the state of Ouargla, and after retrieving them, we carried out the screening process and took the questionnaires valid for analysis, which amounted to 34 questionnaires valid for analysis, on which the statistical tests of the crisis were conducted using the SPSS progra..

the study concluded that there is a positive and significant relationship between the external audit quality factors, and the study also found statistically significant differences between the review quality factors and scientific qualification attributable to the independence and objectivity factors, and the factors related to the review team, while there are statistically significant differences between the audit quality factors.

on the one hand, each of the practice position and professional experience on the other hand is due to factors related to the audit team.