أهمية و آثار تطبيق معيار المادية الدولي للمراجعة 220 رقابة الجودة على مراجعات المعلومات المالية التاريخية : دراسة حالة الجزائر

Abstract EN

The main objective of the application of International Auditing Standard 220 is to obtain primarily honest and fair financial outputs that reflect the effective and efficient image of the quality control system of the entity's historical financial information.

International Auditing Standard 220 adheres to several important points that must be addressed during the performance of tasks by the external auditor or the assigned expert, who has the responsibilities of special leadership in the audits.

It also addressed the development of procedures as an intermediary solution to the various problems that arise between the audit office and the facility during the performance of tasks.

Procedures can also be developed to evaluate and follow up on the existing competencies within the facility.