علاقة استخدام الشك المهني لمدقق الحسابات الخارجي باكتشاف الغش و الأخطاء الجوهرية في القوائم المالية : دراسة ميدانية على مكاتب و شركات التدقيق العاملة في قطاع غزة

الملخص EN

This study aims at identifying the relationship between using professional skepticism by the external auditor and detecting fraud and fundamental mistakes in the financial statements, judgments and decisions regarding audit risk assessment, planning, and procedures, as well as the auditor's assessment of the adequacy of the administrative, financial and accounting systems of the client's organization to achieve internal control procedures.

For the purpose of the study, a three-domain questionnaire has been designed, depending on the previous studies and the theoretical framework.

The questionnaires were distributed in the external auditors’ offices in Gaza strip.

The respondents were 95 auditors, while only 92 questionnaire were sent back so the returning percentage is 96.84%.

The most important results of this study that the external auditor uses his personal judgment and practices his professional skepticism in evaluating the quantity and the type of proving evidences and their competence and ability in supporting their neutral technical opinions.

The results also presented that the enterprise administration is responsible of making the accounting estimates including the financial statements.

The internal control participates in supporting and strengthening the internal censorship with less cost.

The most important recommendations of the study are: The necessary use of the external auditor’s personal judgment and practicing his professional skepticism in evaluating the quantity and the type of proving evidences and their competence and ability in supporting their neutral technical opinions.

The study also recommends the enterprise administration to validate the work of the accounting estimates included in the financial statements.

Additionally, the external auditor must make sure that the internal control participated in supporting and strengthening the internal censorship with less cost possible.