إدارة الجودة لتدقيق الكشوفات المالية للحد من مشاكل التدقيق المعاصرة :المعيار الجزائري للتدقيق 220

Abstract

"This study aims to highlight the role of quality management in the auditing of financial statements, as it is considered one of the key factors in ensuring the credibility and reliability of financial information. The focus is placed on the Algerian Auditing Standard 220, which outlines the fundamental requirements for ensuring high-quality audit engagements.

The study is based on the central question: To what extent does the application of quality management in auditing financial statements, according to the Algerian Auditing Standard 220, contribute to reducing contemporary audit-related issues?

To address this question, a descriptive and analytical methodology was adopted for the theoretical part. The first chapter explores the conceptual framework of audit quality management, its main components, and its impact on the reliability of financial statements. It also includes a study of the content of Algerian Auditing Standard 220 and a comparison with the international standard ISA 220,

In the practical part, a field study was conducted using a questionnaire distributed to a sample of professionals in the accounting and auditing sector. The goal was to measure their awareness of the application of quality management and its impact on auditing practices. The results revealed a positive relationship between the implementation of quality management and the enhancement of audit quality, while also confirming the importance of national standards in improving the professional performance of Algerian auditing firms."