Boulkara, AminaBoucheriba, Mohamed2025-04-072025-04-0720231112-9255http://dspace.univ-oeb.dz:4000/handle/123456789/21600This study aims to highlight the responsibilities of the external auditor with regard to audit risk for the companies under examination. The study concluded that auditors in Algeria implicitly bear their responsibilities towards audit risks in accordance with the principles of international auditing standardsenexternal auditor ; audit risk ; international auditing standardsThe External auditor's responsibilities for audit risks - a Field study of a sample of external auditors in constantineArticle