ISSN 2521-8360 (Online) 1027 l ‫ ديسمبر‬l 2 l ‫ العدد‬l 6 l ‫ المجلد‬،‫مجلة دراسات االقتصاد واألعمال‬

ISSN 2521-8352 (Print)

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Abnormal Accruals", The Accounting

Review, V.78, N. 4.
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15. Karami, G., Karimiyan T Salati., S
(2017). "Auditor Tenure, Auditor Industry 2035 .6
Expertise, and Audit Report Lag: Evidences
of Iran".
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N.3: 641-666.
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AUDITING: A Journal of Practice
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 Abstract:

This study aimed to explore the important of the auditor professional specialization and its effects
on the quality of the auditing process, applied study on the external audit firms in the west of Libya.
To achieve the objectives of this study, a questionnaire has been designed and distributed to the audit
firms in the west of Libya, the replied were (31) accepted for analyzation which represent (77.5%).
The study introduces many results,the most important from it as follow: The auditor's who have a
great Knowledge and able to improve their professional abilities continuously, can introduce a high
quality of professional serves. The study introduce also many recommendations, the most important
from it as follow: The professional associations must open training programs for the members to get
knowledge, how to apply the strategically professional specialization in different industries.
Key words: Audit Quality, Auditor professional specialization, Audit firms.

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