اثر تعديل تقرير مدقق الحسابات على تقييم الاستمرارية في المؤسسة وفق معايير التدقيق الدولية

Abstract EN

This research aimed to try to know the impact of amending the auditor's report on assessing the institution's ability to continue according to International Auditing Standards.

And after addressing the theoretical side and trying to summarize the international auditing standards for reports, as well as identifying the concept of continuity and the most important indicators that the auditor can rely in its evaluation, we designed a questionnaire and distributed it to some audit offices in order to know their opinion as professionals.

The study concluded that auditors in Algeria are guided by International Auditing Standards, whether when preparing the report or amending this report.