إمكانية استخدام التخصص المهني لمراقبي الحسابات في تطوير أداء عملية التدقيق

الملخص

The research aims at identifing the concept of professional
specialization of auditors, its dimensions, importance and how to build a
professional specialization for the auditors. Also it aims at identifying
fields that contribute to the development of the performance of audit
process. However can be done by answering the following questions:
"Do the professional specialization of auditors contribute to develop the
performance of the audit process?. What are the fields of development in
the performance of the audit process?.
The research comes up a set of results; the most important one is
theat the application of professional specialization is useful for the
profession by strengthening market of audit services by raising the level
of professional competition, level of experience and professional
performance, and by increasing the power of external auditors in the
discovery of errors and financial fraud in financial statements and the
quality of planning decisions, also by improving risk assessment,
reduction methods of management accounting profits and reduceing the
expectations gap and work to increase the level of confidence in the
fairness of the published financial statements which have been examined
by specialists auditors.Aswell as upgrading strategies and tools for
auditing profession and modern techniques in completing tasks.