The Contribution of General Professional Standards of Auditing on Improving the Quality and performance of External Auditors : A Field Study on the External Auditors in Gaza

Abstract

The aim of this study is to identify the contribution fields of general

professional auditing standards on quality and improving the professional

competence of the external auditor.To achieve these objectives, a

questionnaire has been designed consisting of (3) parts, distributed on

(111) of the target of the study; 89 returned that represented (80.2%) .The

researcher uses the statistical program for social science and suitable

statistical treatments.

The most important results of this study are:

1. If the external auditor practices are performed professionally, there is an

improvement in the quality of auditing process.

2. If the purpose of providing consulting services to audit client is to introduce

an advice only and not to participate in issuing decisions, this will effect

positively the neutrality and independence.

Recommendations are:

1. The external auditor must be independent.

2. The auditors who practice auditing profession must be well prepared

scientifically and practically.

3. The auditors must obtain high qualified certificates in accounting

and auditing profession.Years of experience must be increased

and training courses must be completed in different auditing

scopes.