The Impact of Moral Justification and Industrial Specialization of the External Auditor on the fulfillment of the External Auditor's Responsibility for the Detection of Fraud - An Empirical Study

Document Type : Original Article

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Accounting department Faculty of Commerce Damanhur University Damanhur Egypt

Abstract

 The Research aims at studying and testing the direct Impact of External Auditor`s Moral Reasoning and Industrial Specialization on his Ability to detect Fraud. besides,The Research also aims at studying The Combined Effect of These two Variables on The Auditor`s Ability to detect Fraud .in order to test these relationships, The Researcher has conducted an Empirical Study on a sample of 40 Auditors at The Egyptian Audit Firms. The Results indicated that The External Auditor`s Level of Moral Reasoning positively affects his Ability to detect Fraud. Moreover, The External Auditor`s Industrial Specialization positively affects his Ability to detect Fraud . The Results also indicated That There is a joint Effect of External Auditor`s Moral Reasoning and Industrial Specialization on his Ability to detect Fraud.

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