A Field Study on the Role of Peer Review in Enhancing the Quality of External Auditing and the Extent of Its Compatibility with the Tasks of the Quality Control Committee in the Algerian Environment

Abstract

This paper aims to shed light on one of the mechanisms used to monitor the quality of external auditing, namely the Peer Review Program, and to determine its role in improving the quality of external auditing as well as its compatibility with the functions of the Quality Control Committee in the Algerian environment. To achieve this objective, a questionnaire was designed and directed specifically to professionals and academics in the fields of accounting and auditing.

After presenting both the theoretical and empirical aspects of the study, a key finding was reached: the Peer Review Program can be adapted to meet the requirements of the Algerian environment. In conclusion, the researcher proposed several recommendations, including the need to raise awareness about the importance of adopting quality control systems due to their effective role in developing and improving the performance of auditing professionals.