اثر التغيير الالزامي لمحافظ الحسابات على جودة المراجعة

Abstract

The objective of the study was to determine the effect of the mandatory change of the auditor on the quality of the review. To achieve this objective, the analytical descriptive method was used. The descriptive approach was used in the theoretical study which included the mandatory change of the external auditor and the quality of the audit. Which included the external auditors and academic professors. The study reached the following conclusions: The mandatory change of the external auditor positively affects his independence by issuing reports that reflect the true picture of the financial position D financial interests between the auditor and the company, as it positively affects the audit quality where he pays the External Auditor to use the latest and best techniques and methods of auditing, and adversely affect the audit quality because it increases the effort and time required to see the internal control system. The survival of the references for a long period with the company negatively affects the quality of the audit where the auditor loses the status of professional skepticism, and the mandatory change of the External Auditor causes reduced fees influenced by supply and demand. The recommendations that have been reached by the lies mainly in: revision of article 27 of the 01/10 Act, which provides for a change of the External Auditor if not ratified the report for two consecutive years, and this being a pressure on the auditor and its independence, and the revision of the laws on way appointment of external Auditor, which should not be by tender or directly either by the company, and in this regard must create a neutral government agency task assigned auditors to carry out their duties to the companies according to the experience, size and capabilities available to the Office of audit, and equitable distribution of audit services between Audit clerk, activating the financial securities market in Algeria