The Impact of the External Auditor's Qualitative Specialization on the Efficiency of the Audit Process: Field Study
| المصدر: | مجلة البشائر الاقتصادية |
|---|---|
| الناشر: | جامعة طاهري محمد، بشار - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير |
| المؤلف الرئيسي: | Tani, Abdelmoumen (Author) |
| مؤلفين آخرين: | Mezioud, Brahim (Co-Author) |
| المجلد/العدد: | مج7, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الشهر: | أفريل |
| الصفحات: | 1111 - 1124 |
| DOI: |
10.33704/1748-007-001-061 |
| ISSN: |
2437-0932 |
| رقم MD: | 1162987 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Qualitative Specialization | Sectoral Specialization | Professional Specialty | External Audit | Audit Efficiency
|
| رابط المحتوى: |
عدد مرات التحميل
7
| المستخلص: |
The study aimed to survey the views of a sample of external auditors who work in Medea and Bouira about the qualitative specialization contribution in improving audit process efficiency. The questionnaire was designed to collect the necessary data from the study sample to test its hypotheses. The sample of the study consisted of (32) external auditors, who were drawn from the population by using a random sample. Several statistical techniques were used including descriptive statistics and inferential statistics. The study concluded that the qualitative specialization of auditors improves the efficiency of the audit process. |
|---|---|
| ISSN: |
2437-0932 |
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