The Impact of the Auditor's Experience and the Size of its Business to External Audit Quality- Experimental Study

Given the professional practice environment in Egypt has recently increased interest in audit quality, many of the decisions were issued to ensure this quality. So the objective of the study is an attempt to reach a practical guide on the relationship between the size of the audit firm and auditor's experience, as one of the determinants of the quality of the audit, and the external audit quality. Studies indicate that the size of audit firm is one of the influential determinants in the external audit quality, and because the smaller audit firm may not be able to have the potential to keep up with changes in the global professional practice environment, Add to this that the auditor most experienced would be more in order to upgrade the quality of the audit, and that quality will be higher the larger the size of the accounting and auditing firms to which he belongs. It adopted a researcher on each of the test KruskalWallis test and test MannWhitney test and to determine the extent of the differences between the experimental study groups in terms of quality, and  whether  the  size of the audit firm, and the auditor's experience affect the quality of audit or not.And reached results of the experimental study that there is no full agreement on the concept of quality, but there is a minimum acceptable level of audit quality is the efficiency of the auditor in the discovery of substantial misrepresentations in the financial statements and report it correctly, also it found that there is an agreement between auditors on the importance of professional experience represented by the auditor to satisfy the requirements for enrollment record auditors at the General Egyptian Financial Supervisory Authority because of its positive impact on professional practice. Add to that the size of the audit firm is one of the main determinants of the quality of auditing in the professional Egyptian practice environment, especially if coupled with another set of variables, such as experience and thus to have a positive impact on the efficiency of auditors in the discovery of the fundamental distortions and report them, and from then the quality of the audit, which will be reflected on the professional practice as a whole.