مخاطر مهنة الراجعة على جودة المراجعة : دراسة تحليلية لآراء عينة من المراجعين الخارجيين في الجزائر

Abstract EN

This study aimed mainly to show the impact of Audit Risk on audit quality, highlighting the importance of audit quality in order to contribute to the improvement of services the External Auditors in Algeria.

This is through the analytical study of the views of a sample of external auditors in Algeria.

Also it was conducted using a questionnaire was designed based on previous studies and theoretical study was distributed to a sample of external auditors in Algeria.

This study has concluded that reduce the risks inherent risk, control and risk discovery increases the quality of the audit