دراسة واختبار تأثير إدراك المدققين الخارجيين لحدود مسؤولياتهم بشأن استمرارية الاستغلال على تقرير التدقيق: دراسة ميدانية

Abstract EN

This study aims to study and examine the impact of external auditor's perception to the limit of their responsibilities regarding the going concern on the audit report.

to achieve this, a questionnaire was distributed to a sample of accounting practitioners in the Algerian context, the study found that: the existence of auditors perception to the limit of their responsibilities regarding the going concern, as well as there is a statistically significant effect on the auditors awareness to the limit of their responsibilities regarding the going concern on the audit report, finally, the study recommended keeping pace with the annual releases of international standards for auditing, especially the international standard of auditing no.

570.