"The Role of Professional Skepticism in raising the efficiency of external audit planning process."

Abstract

The purpose of this research is to identify the Role of Professional Skepticism in raising the efficiency of external audit planning process. 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 Exchange Commission who numbered (87) auditors, distributed over (6) 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 study concluded that the Syrian auditors agreed on the Role of Professional Skepticism in raising the efficiency of external audit planning process.