الفهرس 
CHAPTER ONE GENERAL FRAMEWORK OF THE STUDYOnly 14 pages are availabe for public view
 |  | from | 141 |  |  |
| | | from | 141 | | |
Abstract
The topic of auditor’s rotation has been debated internationally for several decades. After the global economic financial crisis, the need for auditors to provide high quality service to their clients has significantly increased. There are two important factors clients do consider while selecting their auditors. First one whether the audit firm is adapting auditors’ rotation policy or not. Second one is whether the audit firm has specialization in the client’s industry or not. Industry specialization for audit firms provides clients with value for money services to assist their management achieve efficiency and effectiveness in their operations. To explain this debate, the researcher aims to assess the effect of auditor’s rotation and industry specialization on audit efficiency.
The results of the questionnaire gathered from a sample of 190 participant having a different educational and professional levels were analysed demographically to present the main characteristics of sample and the responses were analysed using descriptive statistics, reliability tests, validity tests, correlation, and multiple regression analysis to test the study hypotheses.
The results indicated that there is a significant relationship between auditor’s rotation and industry specialization, also there is a significant relationship between auditor’s rotation and audit efficiency in addition to the significant relationship that exist between industry specialization and audit efficiency, so there is an effect of auditor’s rotation and industry specialization on audit efficiency, therefore auditor ’s rotation and industry specialization are sufficient to help management achieve efficiency among its operations.