This study identifies the effect of mandatory rotation of the external auditor in improving the quality of auditing and to confirm his objectivity and independence. A questionnaire has been designed and distributed to a sample of 185 external auditors and managers of corporation at Gaza. The study introduces many results; e. i, there is a relationship of applying the mandatory and its effect on the quality, cost and audit fees, and to improve the quality of auditing and to confirm his objectivity and independence. The study introduces many recommendations; e. g., applying the professional specialization strategy in the client's industry.
| Published in | Journal of Finance and Accounting (Volume 2, Issue 6) |
| DOI | 10.11648/j.jfa.20140206.12 |
| Page(s) | 129-133 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2015. Published by Science Publishing Group |
Mandatory Rotation, External Editor, Quality of Auditing, Independence
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APA Style
Ayah Jarallah El-Khozondar. (2015). The External Auditor Mandatory Changes Impact on Improving the Quality of the Auditing Process. Journal of Finance and Accounting, 2(6), 129-133. https://doi.org/10.11648/j.jfa.20140206.12
ACS Style
Ayah Jarallah El-Khozondar. The External Auditor Mandatory Changes Impact on Improving the Quality of the Auditing Process. J. Finance Account. 2015, 2(6), 129-133. doi: 10.11648/j.jfa.20140206.12
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Download@article{10.11648/j.jfa.20140206.12,
author = {Ayah Jarallah El-Khozondar},
title = {The External Auditor Mandatory Changes Impact on Improving the Quality of the Auditing Process},
journal = {Journal of Finance and Accounting},
volume = {2},
number = {6},
pages = {129-133},
doi = {10.11648/j.jfa.20140206.12},
url = {https://doi.org/10.11648/j.jfa.20140206.12},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20140206.12},
abstract = {This study identifies the effect of mandatory rotation of the external auditor in improving the quality of auditing and to confirm his objectivity and independence. A questionnaire has been designed and distributed to a sample of 185 external auditors and managers of corporation at Gaza. The study introduces many results; e. i, there is a relationship of applying the mandatory and its effect on the quality, cost and audit fees, and to improve the quality of auditing and to confirm his objectivity and independence. The study introduces many recommendations; e. g., applying the professional specialization strategy in the client's industry.},
year = {2015}
}
TY - JOUR T1 - The External Auditor Mandatory Changes Impact on Improving the Quality of the Auditing Process AU - Ayah Jarallah El-Khozondar Y1 - 2015/01/04 PY - 2015 N1 - https://doi.org/10.11648/j.jfa.20140206.12 DO - 10.11648/j.jfa.20140206.12 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 129 EP - 133 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20140206.12 AB - This study identifies the effect of mandatory rotation of the external auditor in improving the quality of auditing and to confirm his objectivity and independence. A questionnaire has been designed and distributed to a sample of 185 external auditors and managers of corporation at Gaza. The study introduces many results; e. i, there is a relationship of applying the mandatory and its effect on the quality, cost and audit fees, and to improve the quality of auditing and to confirm his objectivity and independence. The study introduces many recommendations; e. g., applying the professional specialization strategy in the client's industry. VL - 2 IS - 6 ER -
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