The auditors in Algeria recognize the risks of the audit and their impact on the opinion

Abstract

This paper focuses on the extent to which auditors in Algeria are aware of the risks of auditing and their impact on the final opinion that they may face during the performance of the task and how it can deal with the risks that can be estimated and mitigated. To illustrate this, The results of the study showed that the auditor in Algeria is fully aware of the impact of the audit risk on the final opinion and his keenness to evaluate it and thus reduce it. Effects.