مدى اعتماد المراجع الخارجي على أسلوب المعاينة الإحصائية في مراجعة الحسابات

Abstract EN

This study aims to shed light on one of modern audit techniques, and also study the views of professionals and academics about the awareness of the importance of the application of statistical sampling method and its impact on audit quality through a field study held by the researchers.

In order to achieve the objectives of the study and testing of hypotheses have been relying on my style interview and questionnaire, as tools for data collection, the study included 12 states from the states of the nation.

The study found that the external auditors in Algeria awareness of the importance and impact of the use of statistical sampling in the audit on the quality of the review process, in addition, there are many obstacles that impede the optimal use of this method between the external auditors