الفهرس 
IntroductionOnly 14 pages are availabe for public view
 |  | from | 215 |  |  |
| | | from | 215 | | |
Abstract
Sally Abd El-Hafez Fouly – Using Professional Skepticism to Increase the Objectivity of Materiality Estimations in Auditing. “A Field Study”
This study aims to explore the conceptual framework of professional skepticism by indicating the various definitions of professional skepticism in the academic literature and in the international standards, by which definitions range from presumptive doubt to neutrality to a continuum that changes based on specific audit factors, also the researcher tried to show the scales and the models that assist auditors to exercise professional skepticism and how the scale applied in the Malaysian environment by indicating the main limitations that appeared in this environment. Then the researcher tried to state the main factors that effect on the level of professional skepticism exercised by the auditor. The study discussed the different definitions of materiality because the word materiality differs in meaning, size and implication from users to users, from time to time.
Finally, the study discussed the auditor’s judgment about materiality and how this judgment can decrease the expectation gap that can occurred between the users of the financial statement and the external auditors. In the field study the researcher used questionnaire to measure the relation between professional skepticism and the objectivity of materiality estimations .then the researcher showed the role of brainstorming sessions in enhancing the objectivity of materiality estimations through the exercising of appropriate level of professional skepticism exercised by the auditor. In the end, the researcher found a positive relationship between professional skepticism and the objectivity of materiality estimations.