“The impact of the auditor’s Performance determinantson improving the quality of professional judgmentsin Amodified reportofqualifying Cases according to ISA 705”

Research Abstract

The main purpose of the study is to determine and investigate the relationship between theauditor's Performance determinantsare represented in the specialty auditor industry specializations, Auditor Rotationon improving the quality of professional judgments in a modified report of qualifying cases according to ISA705, 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 following: - Auditor industry specializations have a significant impact on improving the quality of professional judgments in a modified report. - Auditor Rotationhas a significant impact on improving the quality of professional judgments in a modified report. - Auditor size has no significant impact on the relationship betweenAuditor industry specializations and improving the quality of professional judgments in a modified report. - Auditor industry specializations have a significant impact on the relationship between Auditor Rotationand improving the quality of professional judgments in a modified report.

Research Keywords

“The impact of the auditor’s Performance determinantson improving the quality of professional judgmentsin Amodified reportofqualifying Cases according to ISA 705”