An exploratory study to measure the professional uncertainty of the auditor in the Egyptian professional practice environment

Document Type : Original Article

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Accounting department Faculty of Commerce Damnhour University Damnhour Egypt

Abstract

Professional skepticism is essential for the effective performance of the audit, since the audit criteria require that professional skepticism be applied throughout the audit process either by the individual auditor or by the audit team. Professional skepticism is a position of questionable mentality and a critical assessment of audit evidence. Applies professional suspicion in an appropriate manner to gather sufficient and appropriate evidence to express an opinion, or may not be able to determine the circumstances in which the financial statements are substantially misrepresented. The aim of this study was to verify the validity and reliability of the Hurtt scale to measure the trait of innate professional uncertainty of the auditor in an environment other than the United States. The study obtained responses from 193 auditors in the Egyptian accounting and reference establishments on the 30 components of the scale. Do not explain the skeptic behavior of the auditor in the Egyptian professional practice environment.

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