The Professional Specialization of the External Auditor and its Impact on Reducing Audit Risks

Abstract

This study aims to find out how the professional specialization of the external auditor
contributes to reducing the risks of the audit process. To achieve this goal, we conducted a field
study on a sample of practitioners of the auditing profession, represented by expert accountants and
accountants at the level of the state of Ouargla, by distributing a questionnaire, where the data were
processed. Study using SPSS program.
The study reached several results, the most important of which is the realization of the study
sample of the importance of the professional specialization of the auditor due to his knowledge of
the client’s sector and his understanding of the nature of operations within the establishment, which
helps in reducing and minimizing audit risks, in addition to improving audit quality and giving
credibility to the financial statements, as recommended by the study The need to go towards the
adoption of professional specialization by auditing offices.