مدئ استجابة محافظي الحسابات لمخاطر المراجعة في بيئة الأعمال الجزائرية دراسة ميدانية لعينة محافظي الحسابات لسنة 2022
Résumé: The study aims to show the extent to which the auditors respond to audit risks in the Algerian business environment، and this is by measuring the extent of awareness and response of the auditors to audit risks، and this is in terms of their implementation of audit risk assessment procedures and in order to meet the requirements of the study. The descriptive approach was used in conducting the study, and a questionnaire was prepared specifically for this purpose, and it was distributed to the study population of auditor, accountant’s experts and their assistants, during a period that extended to the month of May 2022. The entries were counted and unloaded and were analyzed using the Office 2013 program and .SPSS 26 The study concluded that auditor did not respond to audit risks in the Algerian business environment, due to the weakness in the Algerian business environment, due to the lack of sufficient attention to auditors
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