مجلة الأصيل للبحوث الاقتصادية والإدارية
Volume 9, Numéro 2, Pages 32-49
2025-10-31

Determinants Of The External Auditor's Ability To Detect Fraud In Financial Statements



Authors : Boumissa Hanane . Boubata Amira .

Abstract

This study aimed to examine the impact of individual external auditor factors on their ability to detect fraud in financial statements. The research method used in the study was random sampling. A total of 66 questionnaires were distributed, and 32 usable questionnaires were retrieved and analyzed using SPSS. The study reached the following results: 1. Professional skepticism has a positive effect on the external auditor's ability to detect fraud. 2. Independence has no effect on the external auditor's ability to detect fraud. 3. Competence has a positive effect on the external auditor's ability to detect fraud.

Keywords

Ability to detect fraud ; Financial statements ; Individual factors ; External auditors

Les articles similaires

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

The Role Of The External Auditor In The Detection Of Fraud And Errors In The Financial Statements - Studying A Sample Of Auditors

Sebti Ismail .  Elguerri Abderrahmane .  Benouadah Hachemi . 
pages 437-450.

The Impact Of The Risk Of Electronically Processing Accounting Data On The Quality Of The Auditor's Reports External Study Case Of External Auditor In Ouargla-algeria

Redjem Khaled .  Ouaden Bachir . 
pages 219-235.

Analysis Of Factors Influencing The Ability Of External Auditors To Detect Manipulation

Mouloudj Smail .  Mezioud Brahim .  Bujosa Vadell Lorenzo -mateo . 
pages 661-672.

Formats de citation