The impact of the professional skepticism behavior of the external auditor on the improve quality of information content of the report :

Study of governors accounts at Tebessa

Authors

  • Sofiane RAIS Financial Accounting, Tax and Insurance Laboratory COFIFAS, University of Larbi Ben Mhidi Oum El Bouaghi, Algeria
  • Noureddine ZAYBET University of Larbi ben Mhidi Oum El Bouaghi, Algeria

Keywords:

professional skepticism, characteristics of professional skepticism, quality of information content of the report

Abstract

This study aims at demonstrating the impact of the professional skepticism in the external audit, on the improve quality of information content of the report. To achieve the objectives of the study and answer its questions the questionnaire was designed to collect the information, it was distributed to governors accounts in tebessa, and its analysis by the statistical program SPSS. The study has concluded that there is an impact and relationship with a ststistically significant between professional skepticism and quality of information content of the report.

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References

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(14)_ Dimitrova, J., & Sorova, A. (2016). The Role of Professional Skepticism in Financial Statement Audit and its Appropriate Application. Journal of Economics, 1(2), 2016, p 06.

(15)_ Ibid, p06.

(16)_ Ibid, p08.

(17)_ Carpenter, T. D., & Reimers, J. L. , Professional skepticism: The effects of a partner's influence and the level of fraud indicators on auditors' fraud judgments and actions. Behavioral Research in Accounting, 25(2), 2013, p51.

(18)_ Gloeck, J. D., & De Jager, H, The Audit Expectation Gap in the Republic of South Africa: School of Accountancy, University of Pretoria,1993, p57.

Published

2020-06-30

How to Cite

RAIS, S., & ZAYBET, N. (2020). The impact of the professional skepticism behavior of the external auditor on the improve quality of information content of the report :: Study of governors accounts at Tebessa. Journal of Human Sciences , 31(1), 451–470. Retrieved from https://revue.umc.edu.dz/h/article/view/3272

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