The Impact of Auditor's Industry Specialization on Improving Audit Quality

Abstract

This research aims to identify the impact and role of auditor's industry specialization in the auditing process and its effect on improving Audit Quality (AQ). The research sample consisted of 80 auditors from various audit firms and offices in the public and private sectors. The practical and applied aspects of the research concluded that an auditor's industry specialization contributes to improving the quality of the auditing process by increasing the confidence of users of financial reports and ensuring their freedom from the risk of material misstatements.