أثر تطبيق معايير التدقيق الجزائرية على جودة التدقيق الخارجي - دراسة ميدانية لعينة من الخبراء المحاسبين و محافظي الحسابات

Abstract

This study aims to examine the extent to which the external audit quality is affected by the application of Algerian auditing standards. To achieve this goal we divided our study into a theoretical part and an applied part. In the theoretical part, we discussed a framework of auditing and as well as auditing in Algeria, and also the role of Algerian auditing standards in improving the audit quality. In the applied part, we conducted a field study on a group of account governors and expert accountants in Algeria by distributing a questionnaire to them, in which we obtained 340 answers. After analyzing these answers using the IBM SPSS program, we conclude that we have found a statistically significant relationship between the application of Algerian auditing standards and the audit quality factors used in this study, represented by the quality of preparation for the task, the quality of evidence collection, the quality of the use of audit procedures, the quality of auditing and the preparation of the report, in the latter, and based on our findings, we provided several recommendations, the most important of which the need to issue Algerian auditing standards that cover more aspects of audit quality.