THE EFFECT OF AUDIT EVIDENCE ON THE AUDITOR'S REPORT

Abstract

This study seeks to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences. Their quality depends upon the professional judgment concerning the audit technical standards, the accounting references and nevertheless upon the auditor’s ethics. The questionnaire is consisted of the three parts with designed closed questions and the last page of questionnaire included a general question for respondents including suggestions and recommendations. This study consists of hypothesis, to test three hypotheses we used one sample t-test was used. Findings show that the main hypothesis is confirmed and enough and reliable audit evidence has a significant effect on the auditor's report