مجاميع المعرفة
Volume 11, Numéro 1, Pages 310-326
2025-06-06

The Impact Of Commitment With Algerian Auditing Standards On The Quality Of The External Auditor’s Reports



Authors : Senouci Sid Ahmed Farouk . Ghrissi Larbi .

Abstract

This research study shed light on determining the impact of commitment with Algerian auditing standards on the quality of external auditor reports, this study included a random sample of 189 respondents who held the status of external auditors, accounting experts and university professors, in order to achieve the objectives of this study the descriptive and analytical approaches were used by designing an electronic questionnaire and a paper questionnaire to obtain data and then process it using the Spss24 program. The results of this study showed that there is q very positive impact when adhering to Algerian auditing standards on improving the quality of external auditors reports, based requirement stipulated in the Algerian auditing standards No: 700.

Keywords

Algerian auditing standards ; Quality of External auditor reports ; External auditor

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