دور مراجع الحسابات في اكتشاف التضليل في التقارير المالية وفق معايير المراجعة الدولية : دراسة استقصائية لآراء مراجعي الحسابات بولاية سطيف

Abstract

This study aims at investigate Algerian auditors whom observe a modern procedure through critiquing their responsibility for detect fraud. To achieve the goals of this study questionnaire were prepared and distributed a to a sample external auditors approved in Setif province. The findings of the study revealed that: 1. Auditors in the state of Setif follow modern procedures in detecting fraud in financial reporting in accordance with international auditing standards; 3. Auditors in the state of Setif follow modern procedures for reporting fraud.