أثر الخصائص الديموغرافية للمدقق الخارجي على مساهمته في تقييم قدرة الشركة على الاستمرار في النشاط : دراسة تطبيقية على عينة من المدققين الخارجيين في الجزائر

Abstract EN

The objective of this study was to determine the impact of the external auditor's demographic characteristics in Algeria on his contribution to the evaluation of the company's ability to continue its activity.

We based on a questionnaire adressed to a sample of external auditors in Algeria.

The sample consisted of 103 auditors.

We concluded that there is an impact of the scientific qualification and the scientific specialization and the number of years of practical experience in the auditing profession on the contribution of the external auditors in their evaluation of the company's ability to continue its activity.

With the absence of this effect with regard to professional certification.

(JEL) Classification: M42