الفهرس 
الإطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
I- Introduction of Research :
The continuous changes in the business environment in recent years and the accompanying large size of companies and increased competition between them, the complexity of the nature of operations in them, in addition to the large number of laws regulating them, and the diversity of accounting rules for each activity, This led to the audit profession experiencing a lot of pressure to raise the level of auditor’s professional performance in order to improve the quality of the audit process as a whole.
( Babiker, 2018 ) study indicated that obtaining a large share in the professional services market requires the audit institution to provide specialized auditing services that meet customer needs in ways and methods that competing audit institutions cannot easily perform, as audit institutions seek to distinguish their services from other competing institutions .
Also, the process of discovering fraud and errors in the financial statements is among the important tasks of the auditor, Therefore, the auditor takes into account when starting the auditing process the possibility of fraud in the financial statements ( Ram and Hassan, 2017 ), This makes the need for practicing professional skepticism by scientifically and practically qualified professionals to carry out the audit mission according to the rules and principles issued by local and international organizations when assessing the risks of material errors is necessary, Taking into consideration the level of practicing professional skepticism according to the surrounding circumstances .
II- The research’s problem:
The emergence of many cases of financial corruption and bankruptcy in many international business facilities, and the many changes witnessed in the international developments in the fields of industry, the diversity of activities, the complexity of production processes and the diversity of a.