Abstract
The confidence of the external auditor's opinion on the published financial statements is
depending on his professional performance, independence and neutrality in practicing his
professional duties. So, it is necessary from others to provide the auditor their confidence
on his opinion to be attributed with integrity and objectivity, to execute his obligations with
highest sense of professional efficiency, depending on his knowledge, skill and experience.
The auditor must exercise the professional suspicious in cases of errors, fraud and illegal
acts which may be happened.
As the importance of auditing profession is closely connected with the types of services
provided to clients and all the beneficiaries of auditing services, so the auditor must comply
with quality and the best performance required during the execution of audit work.
The researcher perceives that the auditor must bring to audit process technical
competence, integrity, objectivity and independence, to detect material errors which affect
the financial position, income statement and to prevent the issue of misleading financial
statements in order to earn the public confidence and increase the respect of the financial
community for auditing profession.
Keywords