AL-Qadisiyah Journal For Administrative and Economic sciences

The Impact of Professional Skepticism on Auditor Opinion: A Survey Study of the Opinions of a Sample of Auditors in the Audit Offices of Nineveh Governorate

Author

Anfal Saber Sharif

Administrative Technical College / Mosul Northern Technical University

https://doi.org/10.33916/qjae.2025.042026
Abstract
 The present study seeks to examine the impact of professional skepticism on promoting the auditor’s opinion and its role in achieving the organization’s objectives, based on a sample of (42) auditors in the audit offices of Nineveh governorate. The study utilized the questionnaire as the primary research instrument for collecting data. The research adopted a set of hypotheses, namely, the existence of a significant correlation between professional skepticism and the marketing of the auditor’s opinion from the perspective of the study population members, in addition to the existence of a significant statistical effect of professional skepticism in the marketing of the auditor’s opinion based on the perspectives of the members of the study population from the offices examined. The study arrived at several conclusions, with the most notable being: (The auditor in the offices studied has a high level of professional skepticism in his work, which contributes to identifying fundamental errors and errors resulting from fraud and deception). It also came out with several recommendations, the most prominent of which is enhancing awareness of the importance of continuous training for accountants and auditors, which supports the company’s position in the market and enhances its competitive position. 

Keywords

Professional skepticism
auditor's opinion shopping
Crossmark
AL-Qadisiyah Journal For Administrative and Economic sciences
Volume 26, Issue 4
Winter 2026
Pages 20-26

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