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