Abstract
Abstract This study aims at identifying the contribution fields of the professional associations and the Palestinian Universities in the improvement of professional performance for the external auditor. To achieve these objectives, a questionnaire has been managed, depending on previous and theoretical studies. It consisted of three parts addressed to the working and practicing auditors and the members of accounting departments at the faculties of commerce in Gaza Province. The distributed questionnaires were (160), and (112) were replied which represented (70%). The results of this study showed that the professional associations in Gaza Province have no control or governance on accounting and auditing profession just now. So, these associations are unable to lead and direct this profession. The methods of teaching the subjects through lectures, practical training and the applications on computer are sufficient to provide the graduate with the necessary information for the improvement of his professional performance. As, the auditing profession is modern, it needs great efforts from the professional associations and the professors of accounting departments to review the prequalification of graduates in order to stay against the competition of the foreign companies which have a high experience in accounting and auditing and will flow to our countries. The two researchers introduced a set of recommendations, the most important among them: The professional associations in Gaza Province must encourage the independence and the professional competence of the auditors, through the improvement of education and training quality. Encouraging the application of International Accounting and Auditing Standards through the preparation and verifying the financial statements. To make a new programs for the develop the graduates' level belonging to accounting departments to increase knowledge and skills, in addition to modify the trends of the graduates toward the employment through: Variation of teaching methods to participate in the group work, as well as establishing research abilities and skills of writing and analyzing the financial reports.
