العوامل المؤثرة في الأداء المهني لمراجعي الحسابات الخارجيين في قطاع غزة من دولة فلسطين يوسف محمود جربوع.

الملخص EN

The confidence of the external auditor's opinion on the published financial statements is depending on his professional performance, independence and neutrality in practicing his professional duties.

So, it is necessary from others to provide the auditor their confidence on his opinion to be attributed with integrity and objectivity, to execute his obligations with highest sense of professional efficiency, depending on his knowledge, skill and experience.

The auditor must exercise the professional suspicious in cases of errors, fraud and illegal acts which may be happened.

As the importance of auditing profession is closely connected with the types of services provided to clients and all the beneficiaries of auditing services, so the auditor must comply with quality and the best performance required during the execution of audit work.

The researcher perceives that the auditor must bring to audit process technical competence, integrity, objectivity and independence, to detect material errors which affect the financial position, income statement and to prevent the issue of misleading financial statements in order to earn the public confidence and increase the respect of the financial community for auditing profession.