مدى مساهمة بيئة الأعمال الجزائرية في التزام مراجعي الحسابات بأخلاقيات المهنة "دراسة ميدانية"

Résumé: The aim of the study is to show the environment of the extent of the contribution of the work of Auditors of Algiers in their commitment to professional ethics, we divided the work environment of auditors to a range of factors that made it which is the accounting education, the characteristics of the Audit Office, the legal structure, the professional organizations, and customers, we have prepared a questionnaire that contains 80 expressions distributed on the study sample of 32 Auditors and we have used package statistical spss in data analysis, we came at the end of the study to a set of results, including: Accounting education in Algeria will not play the role intended to give students the ability to face the challenges of the process and in particular those factors which may affect their commitment to professional ethics, all of the personal factors of the auditor and characteristics of the Audit Office affect in the commitment of the references to professional ethics, of the structure of legislative organization functions a key role in reducing the lack of commitment of Auditors professional ethics, but it is taken not to renew the Code of professional ethics and to give it importance, the regulators will help in the commitment of the auditor with professional ethics, and particularly the National Chamber of the governors of the accounts, But there must be cooperation promotion Committee of the quality control and that despite their importance and of the role they can play in ensuring the commitment of Auditors professional ethics they are not functioning yet, Customers influence the auditors' compliance with the ethics of the profession in several aspects, the most important of which are related to fees, We also tested variance in responses in terms of gender, age, qualification and experience, and we discussed, We found that there was no difference in responses between the two sex sample categories For the first hypothesis and the third hypothesis and the fourth hypothesis, While there is a difference for the second and fifth hypotheses, In terms of age, qualification, and experience, There is no variation in the answers.

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