محددات جودة التدقيق الخارجي من وجهة نظر المدققين الخارجيين في الجزائر : دراسة ميدانية

Abstract EN

This study aims to determine factors affecting the external audit quality from the viewpoint of external auditors in Algeria; by determining 46 factors classified in three categories indicating the characteristics of all auditor/ audit firm, audit engagement, and audit environment.

To accomplish the study's objective, a conceptual framework was developed based on comprehensive theoretical and empirical reviews.

The hypotheses were examined by SPSS20 on data collected from a random sample survey of 62 Algerian external auditors.

The findings indicate that the most important factors affecting the external audit quality are those related to external auditor independence and its regulation, competence and good reputation.

This quality is realized in practice when performing the audit engagements with the required quality in planning, implementation and reporting stages.

The findings also indicate that the governmental tutelage of the profession does not contribute to the quality of the external audit.