أثر التخصص الصناعي للمراجع الخارجي في جودة عملية المراجعة - دراسة ميدانية من وجهة نظر المراجعين الخارجيين لدى مكاتب وشركات المراجعة في الجمهورية اليمنية

Abstract

The study aimed to examine the impact of the external auditor’s industry specialization on the quality of the auditing process. The study adopted the descriptive analytical approach and used a questionnaire to collect data from a random sample of 170 external auditors affiliated with audit offices and firms in the Republic of Yemen. The study reached several conclusions, the most important of which were that the external auditor’s industry specialization positively affects the improvement of audit quality, and also contributes to reducing the information gap between management and stakeholders through enhancing the quality of accounting information. Furthermore, the auditor’s industry specialization represents an important element in strengthening the quality control system within audit offices and firms. The study also concluded with several recommendations, including the necessity for audit offices and firms to adopt policies for assigning audit tasks according to the external auditor’s industry specialization, the establishment of industry-specialized audit units within audit offices and firms, and the enhancement of continuous training in the field of auditor industry specialization. In addition, the study proposed that professional regulatory bodies should organize a registry of external auditors according to their industry specialization.