Importance of Professional Specialization for External Auditors in Improving the auditing Process Quality

A Field Study for a Sample of External Auditors in Tripoli

Abstract

The study aimed to identify the importance of the professional specialization of the external auditor and its role in improving the quality of the auditing process by applying it to   a sample of external auditors working in Tripoli. A questionnaire was used for collecting the data which was analyzed statistically by the statistical package for social sciences (SPSS). The results of the study indicate the importance of the professional specialization of the external auditor for improving the quality of the auditing process.