الفهرس 
مقدمة الدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Many researchers in different countries Seeks to verify the accuracy of views in the audit reports. The increased attention of researchers With these subject take place after the increasing incidence of financial failure in general and, particularly after the increasing incidence of financial collapse of big companies, in many different countries where not limited to those cases only the United States, which has seen most of the Collapses, and in Egypt Statistics show published for the Ministry of Justice that a lot of Egyptian companies encounter financial failure. As a result of criticism that have emerged against the auditing profession internationally, some researchers has suggested to increase the quality of audit is audit firm industry specialization, and in accordance with many previous studies, the auditor who specializes in a particular activity have experience in the specific activity and make a bigger investment in the construction of reputation, and has resources increase quality in general, taking into account the popularity and the possibility of being subjected to Litigation in addition to the benefits of accumulated knowledge, the quality of audit greatly increase in audit firm industry specialization. In this study, we investigate the impact of auditor industry specialization on audit quality. Specifically, we define a dichotomous audit quality measure based upon whether the auditor issued a going concern qualification for firms subsequently declaring bankruptcy. We then test whether 8 different auditor industry specialization metrics – measured using auditor industry market shares - are positively related to the issuance of going concern qualifications for 204 firms declaring bankruptcy between 2008-2009. This research contributes to the broader question of how auditor choice impacts, or is associated with, audit quality. Contemporaneous research will provide some evidence that industry specialists are associated with Going-Concern Reporting Accuracy. This study will be divided in to the following chapters: Chapter I: Audit Service Quality: measures and indicators Chapter II: The previous studies for auditor specialization Chapter III: The empirical study