The Effect of the Professional Specialization of the external auditor in reducing audit risks and improving the quality of professional performance

Abstract

This study aims to identify the importance of the professional specialization of the external auditor and the extent of its influence in reducing audit risks and improving the quality of professional performance. In order to achieve the objectives of the study, the opinions of a sample of professionals and academics in Algeria were surveyed through the distribution of a questionnaire. The study concluded that there is agreement on the importance of the auditor’s professional specialization, which makes the external auditor more experienced and knowledgeable about the client’s activity, which helps him to implement the audit process efficiently and effectively, as well as reducing the audit risk to less level