The role of exercising professional skepticism in expanding analytical procedures when executing the auditing"Field Study"

Abstract

The purpose of this research is to identify the Role of Professional Skepticism in expanding analytical procedures during the execution the auditing. To achieve the objective of the research, a questionnaire was prepared which included (20) questions. And distributed to a sample of (59) external auditors, after excluding non-refundable questionnaires, from the auditing auditors of auditing firms and offices accredited by the Syrian Securities and Financial Markets who numbered (112) auditors, distributed over (8) limited liability companies and (16) Single office. The results were then analyzed and the hypotheses were tested using the Statistical Package for Social Sciences (SPSS). The research concluded with many results, the most important of which are: the agreement of auditors accredited by the Syrian Securities and Financial Markets Authority on the role of professional skepticism in expanding analytical procedures during the implementation of the audit process, in addition to that it helps the auditor to collect evidentiary evidence and evaluate it objectively and not to issue judgments before reaching an appropriate level of accuracy. Evidence, and the important role of clarifying the scope and timing of the audit..