recherches économiques
Volume 11, Numéro 14, Pages 184-202

تحليل أثر الخصائص الشخصية لمراجع الحسابات على جودة عملية المراجعة -دراسة مقارنة من منظور المعايير الدولية وحالة الجزائر-

الكاتب : بن عيسى عبد الرحمان .


The main aim of this study is to test the impact of meeting the external auditing standards on auditing quality factors, by focusing on human factor in particular. To reach this objective, we will focus on both competences and independence standards, and the extent to which they are correlated and have an impact on auditing quality. We will also, demonstrate the content of these two standards from international auditing standards perspective, and their content in Algeria. We will finally measure how long meeting these standards contribute to the improvement of the professional practices quality

الكلمات المفتاحية

auditing strategy, external auditing, auditing standards, auditing quality services,Personal characteristics …