Boulkara, AminaBoucheriba, Mohamed2023-09-042023-09-0420231112-92552588-2414http://hdl.handle.net/123456789/14886This 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 standards.enExternal auditorAudit riskInternational auditing standardsArticle