The impact of the auditor industry specialization on improvingthe quality of professional judgments in a modified report according to ISA 705”

Research Abstract

Abstract The main purpose of the research is to study and investigate the relationship between the auditor industry specializations on improvingthe quality of professional judgments in a modified report according to ISA 705, through a theoretical and experimental study. In order to achieve the research objective, the experimental study used a sample consists of165 auditors belonging to 25 ofaudit firmsTaking into account the variation in the degree ofindustry specializations, Through the basic analysis of the hypothesis test, the statistical analysis showed the validity of the first hypothesis asthe auditor industry specializationhavePositive effect on improvingthe quality of professional judgments relatedto going concern, and accepting the validity of the second and third hypothesis, as the auditor industry specialization impacts positively on improving the quality of professional judgments related to key audit matters and other information.

Research Keywords

Key words:auditor industry specialization - quality of professional judgments - going concern - key audit matters - other information