دور معايير التدقيق الجزائرية في تحسين جودة التدقيق في الجزائر

Abstract

Through this research, we have highlighted the role of Algerian auditing standards in improving the quality of auditing in Algeria. This study contained a theoretical framework in which it was made to show the importance and the quality of auditing in Algeria according to Algerian auditing standards, according to books, notes and websites. In an applied study, we relied on a questionnaire that was distributed directly to experts and account keepers, and one of the most important results obtained is that audit quality has many influencing factors. according to Algerian auditing standards.