THE ROLE OF THE DIMENSIONS OF THE AUDITOR'S INDUSTRIAL SPECIALIZATION STRATEGY IN REDUCING THE RISKS OF PROFESSIONAL SKEPTICISM: WITH A FIELD STUDY

Document Type : Researches

Authors

Department of Accounting and Auditing, Faculty of Commerce, Suez Canal University, Egypt.

Abstract

The study aimed to verify the role of applying the auditor's industrial specialization strategy in reducing the risks of professional skepticism based on the dimensions of the auditor's industrial specialization strategy which is represented in (professional competence and effectiveness of the planning of the audit and university accounting education). To achieve the goals of the study, the researcher relied on the inductive approach to review previous studies related to determining the study hypotheses in order to test the relationships included in this study, by conducting a field study on a sample of academics and auditors (internal and external). The size of this sample reached (139) singles, and a group was collected Field study data based on the survey list. The results of the study indicated that there is a positive effect of applying the industrial specialization strategy to reduce the risks of professional skepticism as the researcher concluded through the field study that there are no significant differences with statistical significance between the opinions of the study sample provided by the (Kruskal-Wallis H) method on Increasing the confidence of the industrial auditor in his experience and his ability to absorb the evidence related to the risk of fraud and tampering with the financial statements as it leads to reducing the risks of professional skepticism at a level of significance of (0.853), in addition to the specialist auditor's understanding of the scope of the audit that is contracted to implement in order for him to design Appropriate procedures for the audit process, which reduces the risk of professional skepticism at a significant level of (0.829).

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