The impact of the external auditor's qualitative specialization on the efficiency of the audit process : field study

الملخص EN

The study aimed to survey the views of a sample of external auditors who work in Medea and Bouira about the qualitative specialization contribution in improving audit process efficiency.

The questionnaire was designed to collect the necessary data from the study sample to test its hypotheses.

The sample of the study consisted of (32) external auditors, who were drawn from the population by using a random sample.

Several statistical techniques were used including descriptive statistics and inferential statistics.

The study concluded that the qualitative specialization of auditors improves the efficiency of the audit process.