Impact of Professional Skepticism on the Audit Quality From perspective of the Jordanian auditors

Abstract

The study highlighted the impact of the characteristics of Professional Skepticism in the quality of the audit process in the Jordanian environment, where the study community is one of all 438 Jordanian external auditors engaged in the audit profession, where the study used the analytical descriptive approach ,300 questionnaires were distributed to the study community, of which 230 were retrieved, and after statistical analysis and the use of appropriate statistical methods, the study found a positive impact on the characteristics of Professional Skepticism in the quality of the audit process, The results showed that the knowledge search feature is the most influential factor in the quality of the audit, followed by the questioning mind. The study also found that there is an impact on the importance of the auditor's awareness that the audit process should be carried out with quality because it supports his reputation and fame in his field of work. The study recommended many recommendations, the most important of which is the need to increase Professional Skepticism practices by Jordanian professional auditors, obtain all the necessary information and make decisions in its light.