The Effectiveness of Compliance with Algerian Auditing Standards for Evidence Related to Specific Items and Procedures in Enhancing the Quality of the External Auditor's Report - A Field Study on a Sample of Professionals and Academics-

Abstract

The study aimed to measure the impact of adherence to Algerian auditing standards, particularly those related to evidence, items, and procedures, on the quality of the external auditor's report. A descriptive-analytical approach was adopted, using a sample of 190 auditors in Algeria, to assess the level of compliance and its effect on report quality.The results showed a positive and significant impact of this adherence. It also indicated that the effect of standards related to auditing procedures was greater than the effect of standards related to specific items, due to their comprehensiveness. The study provided insights for professional and regulatory bodies regarding the application of auditing standards in Algeria