الخلاصة:
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.
