أثر مخاطر الدعاوى القضائية على سمعة مراجعي الحسابات و مهنة المراجعة : دراسة تطبيقية على مكاتب المراجعة الخارجية العاملة في قطاع غزة

Abstract EN

The study aims to rationalize the scientific study by identifying the impact of litigation on the auditors' reputation and auditing profession.

To answer the questions and test the hypotheses of the research, the researcher relied on descriptive analytical method in clarifying and clarifying the theoretical aspect through previous studies, And the testing of hypotheses using the statistical program (SPSS).

The questionnaire was used as a research tool, and was distributed after evaluation and arbitration by a number of specialists on the sample of the sample of the auditors working in the offices of the external audit operating in the Gaza Strip (80) auditor.

The results of the field study also showed that the audit offices operating in the Gaza Strip are seeking to conduct the audit process with a high level of accuracy and credibility, in order to maintain their professional reputation in the services market of the auditing profession, increase confidence in the performance of the auditors and the results of the audit process, To the lawsuits for negligence and negligence during the implementation of the review process.

The study also recommended that external auditors should not accept a review process that does not have the time required to perform it adequately and effectively or undergo customer or management pressure to expedite the completion of the audit process, which negatively affects the auditor's performance in detecting errors, fraud or manipulation of financial statements.

Judicial grounds on grounds of negligence and negligence.

Key words: lawsuits, auditors, auditing profession