IMPARTIALITY AND PROFESSIONAL SPECIALIZATION OF THE AUDITOR AND THEIR IMPACT ON THE QUALITY OF EXTERNAL AUDIT

Abstract

The aim of the study is to identify, from the perspective of the National Audit Office auditors, how objectivity and professional expertise contribute to high audit quality.

The researcher used a questionnaire form tool to gather data and employed a descriptive approach to determine the suitability and nature of the study. The research sample is composed of fifty-two randomly selected auditors from the National Audit Office.

Data processing was done with a variety of statistical techniques, including (arithmetic means, standard deviations, and T-tests). Based on the responses of the research sample members, the results indicate that the auditor's impartiality has a major and statistically significant influence in the audit quality. Additionally, there was a strong correlation between the two variables. The level of auditing quality is significantly impacted by the professional expertise.

Based on these results, the researcher made several recommendations, the most important of which were the quality of audit increases when there is impartiality and objectivity when performing work as an important element in the audit process and gives confidence in the financial statements. The auditors should follow up changes in professional standards and professional developments in auditing and accounting.