The Effectiveness of External Auditing in Improving the Quality of Accounting Information in the Algerian Accounting Environment
Field Study of Audit Practitioners in Southeast Algeria (2022)
Keywords:
External Audit, Accounting Information Quality, Accounts Portfolios, Information
Abstract
This study aims to illustrate the role of external audit in improving the quality of
accounting information in Algerian accounting environment, that is, the role of audit portfolio in
promoting the quality of accounting information in Algerian accounting environment. Give her a
fair opinion, which is based on a survey of a group of professionals and scholars in Southeast
Algeria.
It is found that
It is found that external audit plays an important role in improving the quality of
accounting information through its report, main analysis of accounting information and trust in the
owner of accounting information, Ensure the integrity of the latter through fair and objective
opinions.
