أثر التخصص الصناعي والشك المهني لمراقب الحسابات على جودة المراجعة بالتطبيق على الشركات المساهمة في البورصة المصرية

Abstract EN

The research aimed to study the impact of auditor’s industrial specialization and professional skepticism on the audit quality.

to achieve the objectives of the research, a sample of joint stock companies from different economic sectors listed in the Egyptian market index (EGX100) was selected.

the findings of the research indicated that there is a statistically significant impact of the industrial specialization on the professional suspicion of the auditor, as whenever the company is associated with an accountant industrial specialized in the company’s activity, this leads to an increase in the professional suspicion of the auditor when performing the audit process, there is a statistically significant impact of the auditor’s industrial specialization on the audit quality, as the more the company is associated with an industrially specialized auditor in the company’s activity, this leads to an increase in the audit quality.

there is a statistically significant impact of the professional skepticism of the auditor on the audit quality, as the more the company has an auditor who exercises professional skepticism, this led to an increase in the audit quality.

moreover, the results indicated that there is a statistically significant effect of the industrial specialization and the professional skepticism of the auditor on the audit quality, as the company was associated with an auditor who is industrially specialized in the company’s activity and exercises professional skepticism, this led to an increase in the quality of auditing.

the research recommends the necessity of auditing the financial statements of companies listed on the Egyptian stock exchange by an auditor who is industrially specialized in the company’s activity and exercises an appropriate level of professional skepticism because of their significant impact on discovering the material misstatements by reducing earnings management practices and thus increasing the audit quality and increasing the quality of financial reports.