دعم استقلال المراجع الخارجي مدخلا لتضييق فجوة التوقعات في المراجعة : دراسة ميدانية
Author
Source
Issue
Vol. 6, Issue 11 (30 Sep. 2015), pp.28-39, 12 p.
Publisher
Publication Date
2015-09-30
Country of Publication
Algeria
No. of Pages
12
Main Subjects
Abstract EN
the aim of this study to identify the most important ways to support the independence of the External Auditor, to narrow as much as possible of the expectations gap, in order to restore confidence in the profession of audited financial community that after a wave of failure in the largest audit offices -Arthur Andersen office 2002., in order to achieve the objectives of the study and answer the wondered and testing the hypotheses, for all that, we design a questionnaire and addressed to the 70 Office of Audit in Algeria, where the dependence on the method of statistical analysis descriptive, has also been reached to that here inverse relationship between supporting the independence of the External Auditor and narrowing the gap in expectations audit profession, through the various mechanisms that would contribute to the support of the independence of references as audit committees and the fees of the Auditor recruitment and control
American Psychological Association (APA)
خالدي، رشيدة. 2015. دعم استقلال المراجع الخارجي مدخلا لتضييق فجوة التوقعات في المراجعة : دراسة ميدانية. مجلة دفاتر اقتصادية،مج. 6، ع. 11، ص ص. 28-39.
https://search.emarefa.net/detail/BIM-870942
Modern Language Association (MLA)
خالدي، رشيدة. دعم استقلال المراجع الخارجي مدخلا لتضييق فجوة التوقعات في المراجعة : دراسة ميدانية. مجلة دفاتر اقتصادية مج. 6، ع. 11 (أيلول 2015)، ص ص. 28-39.
https://search.emarefa.net/detail/BIM-870942
American Medical Association (AMA)
خالدي، رشيدة. دعم استقلال المراجع الخارجي مدخلا لتضييق فجوة التوقعات في المراجعة : دراسة ميدانية. مجلة دفاتر اقتصادية. 2015. مج. 6، ع. 11، ص ص. 28-39.
https://search.emarefa.net/detail/BIM-870942
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-870942