The Impact of Industry Specialization on Audit Quality -An Empirical study in the Kingdom of Saudi Arabia

Document Type : Original Article

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1 Accounting Department Faculty of Economics and Management King Abdulaziz University Gedda

2 Department of Accounting Faculty of Economics and Management King Abdulaziz University Gedda

Abstract

 Due to the large size and the development of projects and the multiplicity of industries and sectors, came the need to apply industry specialization strategy in Auditing. This study aims to determine the effect of auditor specialization in the Kingdom of Saudi Arabia on audit quality.The study used questionnaires to collect the required data to meet the objectives of the research. It was conducted on a sample of (96) auditors in audit offices in Jedda, Saudi ArabiaThe study found a number of important results which indicate that auditor’s specialization has a positive impact on audit quality. The results, also, indicated that as the academic and professional qualifications, the experience, and the auditor’s position in the audit office increase the awareness of the external auditor increases as well in regard to the importance of auditor specialization to perform audit services of high quality. The study concluded by a set of recommendations , the most important one is that audit offices in Saudi Arabia must offer training programs for auditors to help them understand and practice the strategy of industry specialization which would have a positive impact on audit quality.

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