مجالات مساهمة التغيير الإلزامي للمراجع الخارجي في تحسين جودة المراجعة و تعزيز موضوعيته و استقلاله : دراسة تطبيقية على المراجعين الخارجيين في قطاع غزة- فلسطين

Abstract EN

This Study aims at identifying the contribution fields of the external auditor’s mandatory rotation in improving the quality of objectivity and independence.

To achieve the objectives of this study, a questionnaire has been designed.

Consisted of three parts, depending on previous studies and the theoretical framework, distributed to the external auditors in Gaza- Province, the questionnaires were (85), the replied questionnaires were (68), which represent (80 % ).

The results of the study showing that the idea of the mandatory rotation of the external auditor happened always when the big corporations face some problems as a result of decreasing its shares at the financial market.

The long period of contractual relationship between the external auditor and his client will decline the auditor’s objectivity and independence.

The researcher introduces a set of recommendations, the most important from it : the necessity of practicing the external auditor the professional suspicion when auditing his client’s accounts, this required to use mental investigation, because the decrease of professional suspicion will increase the possibility of existing errors in the financial statements.

The Mandatory rotation of the external auditors at the corporations in Gaza Province after five years in order to avoid the competition among auditors, otherwise, the auditors will reduce their fees at unacceptable method to obtain new clients.

This will reflect a negative trend on the quality of auditing and on his ability to realize economic gains.