تبني استراتيجية التخصص المهني لمحافظ الحسابات و دورها في التنبؤ بقدرة الشركات على الاستمرار

الملخص EN

This study aimed to find out how the professional specialization strategy of the Auditor's contributes to predicting the continuity of companies.

The study touched on the definition of the professional specialization of Auditor's and showing its importance, in addition to the concept of corporate continuity, as well as the most important indicators that threaten the continuity of companies, and the tasks assigned to the Auditor's towards evaluation The ability of the company to continue, and the procedures followed in the event of facts indicating the obstruction of the company's activity.

to conclude in the end that there is a set of factors that lead to the professional specialization, which in turn reflected positively in predicting the continuity of companies.