تخصص المراجعين الخارجيين وفق الميزة النسبية و تكلفة الفرصة البديلة

الملخص EN

The purpose of this study is to publicize the professional industry specialization of the external auditor, on the one hand , and of the external auditor , on the other , to the mechanism by which an external audit function can be assigned and the possibility that this mechanism will use comparative advantage , the extent to which external auditors have acquired a comparative advantage in auditing a particular sector or industry alone ensures the quality of the audit report.