The effect of the auditor's compliance with the requirements of the audit documentation on the integrity of his professional provisions-Experimental study

     This study examines the effect of auditor’s compliance with the audit documentation requirements on auditor’s professional judgement.  The audit research has found evidence that the audit documentation is an essential element of audit quality. There is an importance of the audit documentation being to provide sufficient evidence that the audit team plan and perform the audit in accordance with auditing standards and regulatory requirements, and also provide a sufficientappropriate audit record on which to base an audit opinion. When the auditor's compliance with the documentation requirements accordance with auditing standards, I predict increasing auditors effectiveness and efficiency in obtaining sufficient and appropriate information   and that enable him to issue a professional judgments.To test the hypotheses of the study, a subject group participated in a field experiment. This group consists of external auditors participated in the experimental from different size audit firms.The experimental design is a 3 x 1 between subjects design, where the independent variable, auditor’s compliance with the audit documentation requirements, was manipulated in three levels (Full/Medium/limited commitment), and the dependent variable is the auditor’s professional judgments. Results indicated a positive relationship between the level of auditor’s compliance with the audit documentation requirements and the professional judgments. Therefore, the hypothesis was supported.