تحديد و تقييم المدقق الخارجي لمخاطر التحريفات الجوهرية باستخدام الشك المهني

Abstract EN

This study aimed to identify the importance of professional skepticism in improving the auditor's performance while identifying and evaluating the risks of material misstatements in the financial statements, the posed problem was: Does the professional skepticism behavior of the Algerian auditor improve his performance when evaluating the risks of material misstatements? A questionnaire was distributed to a sample of academics and professionals, the study concluded that professional skepticism behavior enhances the auditor's ability to Understanding the entity under audit and responding to the risks of potential misstatements in an appropriate manner, and therefore the study suggested emphasizing the importance of recognizing the characteristics of professional skepticism and how to acquire and practice it in an effective manner.