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

Auteurs-es

Sofiane RAIS Laboratoire de comptabilité financière, de fiscalité et assurances COFIFAS, Université Larbi Ben Mhidi, Oum El Bouaghi, Oum El Bouaghi, Algérie
Noureddine ZAYBET Université Larbi ben Mhidi Oum El Bouaghi, Algérie

Mots-clés :

scepticisme professionnel, caractéristiques du scepticisme professionnel, qualité du contenu informationnel du rapport

Résumé

Cette étude vise à démontrer l'impact du le scepticisme professionnel dans l'audit externe, sur l'amélioration de la qualité du contenu informationnel du rapport, Pour atteindre les objectifs de l'étude et répondre à ses questions, le questionnaire a été conçu pour collecter les informations, il a été distribué au commissaire aux comptes à Tébessa, et son analyse par le programme statistique SPSS. L'étude a conclu qu'il y a un impact et une relation avec un statistiquement significatif entre le scepticisme professionnel de l'auditeur et la qualité du contenu de l'information du rapport.

Téléchargements

Les données relatives au téléchargement ne sont pas encore disponibles.

Références

(1)_ Bell, T. B., Peecher, M. E., & Solomon, I. The 21st Century Public Company Audit: Conceptuals Elements of KPMG's Global Audit Methodology: KPMG international,2005.

(2)_ Hurtt, R. K. Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 2010, 149-171.

(3)_ Endrawes, M, Professional sceptisicm of auditors: a cross-cultural experiment. (Doctor of Philosophy (Accounting)), University of Western Sydney. ,2010.

(4)_ Bowlin, K. O., Hobson, J. L., & Piercey, M. D, The effects of auditor rotation, professional skepticism, and interactions with managers on audit quality. The Accounting Review, 90(4), 2015.

(5)_ Board, I. A. a. A. S. Overall Objective of the Independent Auditor and the Conduct of an Audit in accordance with International Standards on Auditing International Standard on Auditing 200,2009,p09.

(6)- Glover, S. M., & Prawitt, D, FEnhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 8(2) ,2014 P2

(7)_ Rasso, J. T. Psychological distance: The relation between construals, mindsets, and professional skepticism. (Thesis submitted to gain the degree of "Doctor of philosophy"), University of south Florid.,2013 ,p15.

(8)_ Nelson, M. W, A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory, 28(2),2009, p04.

(9)_ Louwers, T. J., Henry, E., Reed, B. J., & Gordon, E. A, Deficiencies in auditing related-party transactions: Insights from AAERs. Current Issues in Auditing, 2(2),2008, p16.

(10)_ Saksena, P, Four tools (under the umbrella of continuous improvement) to help auditors prevent/detect frauds. Paper presented at the Allied Academies International Conference. Academy of Accounting and Financial Studies. Proceedings,2008, p29.

(11)_ Hurtt, R. K, Op.Cit, p154.

(12)_ Toba, Y. Toward a conceptual framework of professional skepticism in auditing. Waseda Business & Economic Studies, 47,2011, p94.

(13)_ Peytcheva, M, Professional skepticism and auditor cognitive performance in a hypothesis-testing task. Managerial Auditing Journal, 2014, p17.

(14)_ Dimitrova, J., & Sorova, A. (2016). The Role of Professional Skepticism in Financial Statement Audit and its Appropriate Application. Journal of Economics, 1(2), 2016, p 06.

(15)_ Ibid, p06.

(16)_ Ibid, p08.

(17)_ Carpenter, T. D., & Reimers, J. L. , Professional skepticism: The effects of a partner's influence and the level of fraud indicators on auditors' fraud judgments and actions. Behavioral Research in Accounting, 25(2), 2013, p51.

(18)_ Gloeck, J. D., & De Jager, H, The Audit Expectation Gap in the Republic of South Africa: School of Accountancy, University of Pretoria,1993, p57.