أثر درجة التخصص الصناعي لمراقب الحسابات و طول فترة ارتباطه بعميلة على جودة حكمه المهني بشأن الاستمرارية : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

Abstract EN

The research aims to study and test effect both of the degree of auditor's industrial specialization and the length of his engagement with his client, on his professional judgment quality regarding going concern of companies, in a Sample Companies Listed in the Egyptian Stock Exchange (EGX) during period from 2016 to 2018.

The results of Fundamental Analysis concluded the existence of Negative significant effect of the Auditor's degree of industrial specialization and existence of Positive significant effect of the length of his engagement with his client, whether alone or in combination, on auditor's professional judgment quality regarding going concern of companies.

And this relationship varies with audit client's financial position and dgree of complexity of his industry.

Finally there is a Negative significant effect of level for Management's disclosure about going concern, as a control variable in this regard.

As for the results of Additional Analysis, the study concluded that the best processing methods for additional variables are those processing used in the study Fundamental Analysis.

As well as the existence of significant effect of degree financial distress previous and Quick Ratio, and Nonsignificant Effect of size, as control variables, on auditor's professional judgment quality regarding going concern of companies, in this regard Finally with regard to Sensitivity Analysis the study concluded that best measurement tools are those measurements used in the fundamental Analysis compared to measurements used in Sensitivity analysis.which supports the researcher choice for the measurement tools used to investigate the same relationships in the Egyptian business and professional environment.