الفهرس 
الفصل الأول: الإطار العام للبحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The main purpose of the study is to determine and investigate the relationship between the auditor’s Performance determinants are represented in the specialty auditor industry specializations, Auditor Rotation on improving the quality of professional judgments in a modified report of qualifying cases according to ISA705, through a theoretical and experimental study. In order to achieve the research objective, the experimental study used a sample consists of 165 auditors belonging to 25 of audit firms Taking into account the variation in the degree of industry specializations, Through the basic analysis of the hypothesis test, the statistical analysis showed the following:
- Auditor industry specializations have a significant impact on improving the quality of professional judgments in a modified report.
- Auditor Rotation has a significant impact on improving the quality of professional judgments in a modified report.
- Auditor size has no significant impact on the relationship between Auditor industry specializations and improving the quality of professional judgments in a modified report.
- Auditor industry specializations have a significant impact on the relationship between Auditor Rotation and improving the quality of professional judgments in a modified report.
Key words: auditor industry specialization - Auditor Rotation - quality of professional judgments - going concern - key audit matters - other information.