الفهرس 
جوده مراجعه القوائم الماليه فى ظل تطبيق سياسه التدوير الالزامى للمراجع الخارجىيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Summary
The Mandatory Rotation of The External Auditor is One of The Ways That Support The Independence of The Auditor, Because The Independence of The Auditor is The Cornerstone of The Audit Profession, and Then This Reflects Positively on The Confidence in The Financial Statements.
With The Trend Towards Qualitative Specialization, It is one of The Most Important Mechanisms That Have Been Proposed by Both Professional and Academic Organizations to Try to Restore Confidence in The Auditor’s Report on The Published Lists, and to Strengthen The Auditor’s Independence, in An Effort to Improve The Quality of Auditing The Financial Statements.
Therefore, This Research Aims to Determine The Impact of Rotation and Qualitative Specialization of The External Auditor on The Quality of The Audit of The Financial Statements.
To Achieve This Goal, The Test Study Was Conducted by Designing a Survey List and Distributing it to The Research Sample Represented by (125) Individual Academics (Shareholding Companies Registered in The Egyptian Stock Exchange - Accounting and Auditing Offices Operating in Egypt - Faculty Members in The Accounting and Auditing Departments in The Faculties of Commerce in Egyptian Universities), to Test The Research Hypotheses Which Effect of Rotation and Qualitative Specialization of The External Auditor on The Quality of The Audit of The Financial Statements.
Results and Recommendations: The Application of The Specific Specialization of The External Auditor and The Mandatory Rotation Together of The External Auditor Leads to Supporting the Efficiency of The External Auditor and Enhancing His Position of Professional Skepticism, and Thus Leads to An Increase in The Auditor’s Ability to Discover and Reduce Material Misstatements in The Financial Statements, and Increase The Knowledge of The External Auditor Necessary in The Implementation of The Process Audit, Which is What The External Auditor Needs to Do During The First Years of The Contract, That in Light of The Application of Both The Mandatory Rotation Policy and The Strategy of Qualitative Specialization, The Audit Process Fees Rise Despite The Low Impact of Competition, But The Auditor’s Desire to Preserve His Reputation Drives Him to Maintain The Required Level of Quality Because of The Negative Effects That May Result from The Failure of The Audit Process, At Higher Costs Than the Audit Fees. Based on this, the researcher recommends that the companies under review should carry out an economic study in which the costs and benefits resulting from the decision to rotate are balanced, which would have an important impact on the decision to rotate the auditor or keep the current auditor, Issuance of A Specialized Auditing Standard Entitled: Requirements and Responsibilities of The External Auditor’s Specific Specialization, Which Guarantees All The Elements Related to Achieving the Auditor’s Specific specialization as a tool for the development of the audit profession as a whole, The Existence of A Standard That Determines The Duration of The Mandatory Rotation and What are The Basis for The External Auditor’s Rotation.
Keywords: Audit Rotation - Qualitative Specialization - The Quality of Auditing The Financial Statements.