الصفات الشخصية وتاثيرها على جودة الاحكام المهنية لمدقق الحسابات الخارجي دراسة ميدانية

The study aimed to know the effect of personal qualities (honesty, impartiality and independence, professional and technical competence, personal and professional dignity, complete confidentiality) on the quality of professional judgments enjoyed by the external auditor. The study is a questionnaire designed for this purpose and applied to the study sample consisting of (114) auditors in the Gaza Strip. More than one of the statistical equations were used to treat the results, such as (arithmetic mean, standard deviation), and after analyzing the results, the researcher reached a number of The results, the most important of which are: There is a statistically significant effect of the characteristics of the external auditor on the quality of professional judgments, and professional and technical competence was the most influential personal characteristic. There is also a statistically significant effect among these traits on the quality of professional judgments due to the educational qualification variable, in favor of those who hold graduate studies, and the variable of association with international auditing offices, and in favor of those who are connected. While there is no statistically significant effect between these characteristics on the quality of professional judgments according to the variable number of years of experience and the type of office, and based on the results of the study, the researcher recommended a number of recommendations, the most important of which are: The need to encourage external auditors from all sides to follow noble moral values, especially The required honesty when completing their work, and the need for professional associations, bodies and organizations interested in the affairs of the profession to strengthen the independence of the auditors to perform their work without any pressure, and to enable them to issue rational professional judgments.