Abstract

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

The article was added to IASJ on 2021-11-28

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