أثر تشريع دوران مدقق الحسابات الخارجي في موضوعية مهنيته

الملخص EN

This study aims at identifying the effect of mandatory rotation of the external auditor in improving the quality of auditing process and to confirm his objectivity and independence.

To realize these objectives, a questionnaire has been designed, consisted from (6) parts, depending on theoretical and previous studies, distributed to external auditors and the managers of corporation companies.

The questionnaires were (64) , the replied of The questionnaires were (49), which represent (76%).

The researcher uses the statistical package for social sciences in analyzing the questionnaire and statistical tests for this purpose.

The study introduces many results, the most important from it: There is a robust relationship of applying the mandatory rotation of the external auditor and its effect on the professional specialization in the client's industry and audit quality, also to confirm his objectivity and independence.

There is an enervated relationship of applying the mandatory and its effect on the quality, cost and audit fees, and to improve the quality of auditing and to confirm his objectivity and independence.

The study introduces many recommendations, the most important from it:  To make studies and researchers concerning the mandatory rotation of the external auditor at the corporation companies, in order to measure and test the effect of accounting education programs for the possibility of applying the professional specialization strategy in the client's industry.

To study the effect of information technology and to use the electronic data processing in operating financial information in auditing by applying the professional specialization in the client's industry.

To study the use of corporate governance rules to develop the professional specialization strategy in the client's industry.

The need to know the importance of a _ cooling off period _ because of their obvious impact in reducing of the practices and pressures that may be exercised by the administration on the external auditor and determine them with appropriate years.