أثر سلوك الشك المهني للمدقق الخارجي على تعزيز جودة المحتوى المعلوماتي لتقرير التدقيق::  دراسة ميدانية لعينة من محافظي الحسابات في ولاية تبسة

Sofiane RAIS; Noureddine ZAYBET

Authors

Sofiane RAIS Financial Accounting, Tax and Insurance Laboratory COFIFAS, University of Larbi Ben Mhidi Oum El Bouaghi, Algeria
Noureddine ZAYBET University of Larbi ben Mhidi Oum El Bouaghi, Algeria

Keywords:

professional skepticism, characteristics of professional skepticism, quality of information content of the report

Abstract

This study aims at demonstrating the impact of the professional skepticism in the external audit, on the improve quality of information content of the report. To achieve the objectives of the study and answer its questions the questionnaire was designed to collect the information, it was distributed to governors accounts in tebessa, and its analysis by the statistical program SPSS. The study has concluded that there is an impact and relationship with a ststistically significant between professional skepticism and quality of information content of the report.

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References

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