The Factors Affecting The Professional Performance Of The External Auditors In Gaza – Zone From Palestine State

Jarbou, Yousef

doi:10.33899/tanra.2005.161607

	The Factors Affecting The Professional Performance Of The External Auditors In Gaza – Zone From Palestine State
TANMIYAT AL-RAFIDAIN
Article 1, Volume 27, Issue 78, 2005, Pages 9-38 PDF (766.74 K)
Document Type: Research Paper
DOI: 10.33899/tanra.2005.161607
Author
Yousef Jarbou
Abstract
The confidence of the external auditor's opinion on the published financial statements is depending on his professional performance, independence and neutrality in practicing his professional duties. So, it is necessary from others to provide the auditor their confidence on his opinion to be attributed with integrity and objectivity, to execute his obligations with highest sense of professional efficiency, depending on his knowledge, skill and experience. The auditor must exercise the professional suspicious in cases of errors, fraud and illegal acts which may be happened. As the importance of auditing profession is closely connected with the types of services provided to clients and all the beneficiaries of auditing services, so the auditor must comply with quality and the best performance required during the execution of audit work. The researcher perceives that the auditor must bring to audit process technical competence, integrity, objectivity and independence, to detect material errors which affect the financial position, income statement and to prevent the issue of misleading financial statements in order to earn the public confidence and increase the respect of the financial community for auditing profession.
Keywords
Professional performance; auditors

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