إستجابة محافظي الحسابات لتطبيق المعاينة الإحصائية بين معايير التدقيق الجزائرية والدولية

Abstract

This research study aims towards achieving the effect on the uses of the statistical and mathematical method in external audit, and clarifying the response of the account keepers in Algeria by applying the so-called statistical sampling as one of the most important indications in statistics and probability, intended to understand the phenomena to be examined and verified, because of their positive effects , leads to saving time and cost, and an interrogated sample of account keepers was used, represented in a questionnaire, distributed over a set of questions and adhered to two axes, each based on two dimensions, based on a database, showing the extent of the response of account governors by applying the statistical sampling, as well as the contribution of the statistical method And the mathematical as a mechanism of interpretation and analysis of phenomena according to variables that may occur in the future, and this study contributed to reaching results that enhance the position of auditors by using and using statistical methods as sufficient and unbiased evidence, and to achieve quality performance in the audit process, in addition to increasing transparency and fairness in the presentation of financial statements, This is done by adopting international auditing standards, as is the case with the Algerian Standard 530.