Evaluating the effectiveness of accounting education programs in the formation of personal traits that qualify for practicing the professional uncertainty of auditors in Saudi Arabia (Experimental study)

Interest in the issue of professional uncertainty has increased in recent times in an attempt to identify the factors influencing the practices of professional uncertainty among auditors because of its impact on the quality of the audit process, as some of the most important factors that led to the recent failure of the audit (Beasley et al. (2001; Hurtt, 2010; Popova, 2012; Carpenter & Reimers, 2013), consistent with the findings of the SEC, where auditors' failure to detect fraud was due to their low level of professional skepticism. Of the 45 cases of fraud studied, 24 were attributed to lack of practice Aquby accounts for the level of professional skepticism appropriately (Fatmawati et al., 2018).
Despite the importance of the issue of the practice of professional uncertainty by auditors and the multiplicity of studies (Zarefar et al., 2016; Nolder & Kadous, 2018), which dealt with the factors that enhance the professional uncertainty of auditors, but to the knowledge of the researcher does not exist in the Arab domain writings on the impact study Accounting education programs at universities on the formation of professional skepticism among graduates, although the latest studies (Ciołek & Emerling, 2019) in this area have indicated that the lack of building skepticism in the early stages of accounting education makes the results of subsequent training weak On the behavior of auditors towards the exercise of professional uncertainty.
Based on the researcher's belief that the starting point for building the levels of professional uncertainty among auditors should start with the development of the so-called traits professional ske-pticism through accounting education programs offered by universities and institutes of different types, this study seeks to assess the effectiveness of the role of these programs in building Attributes of professional uncertainty through experimental study on students and graduates of accounting education programs in Saudi Arabia.
2 - Research problem
Professional skepticism is the cornerstone of the audit profession.Professional skepticism is referred to in the auditor's position during the audit process, which includes continuous inquiry resulting from a questionable mindset and critical evaluation of audit evidence obtained to reasonably be assured of reliability. In building his opinion, ISA (200) defines professional suspicion that an auditor has an interrogative mindset that has the ability to critically assess the evidence he obtains, which may enable him to detect material misrepresentations. It carries, whether due to errors or fraud (IAASB, 2012a).
The IAASB, 2012a asserts that professional uncertainty reduces the risk of overlooking unusual circumstances, over-generalizing when drawing conclusions from the auditor's observations, and using inappropriate assumptions to determine the nature, timing and extent of audit procedures and to assess their results. To consider professional skepticism as the force that drives auditors to identify potential errors and irregularities and investigate their effects, if any. This means that an appropriate level of professional skepticism is imperative for the quality of the audit process.
Although SAS: 99 and ISA (240) emphasize the need for auditors to exercise professional skepticism at all stages of the audit process so that they can carry out audits efficiently and effectively, most studies at the Arab level (Reicho, 2014; Abul Fadl, 2016; Coptic; 2017), and International (Ashari & Zahro, 2013; Chiang, 2016; Aschauer et al., 2017) addressed the issue of professional uncertainty in terms of impact on the performance of auditors, and only a few Studies that address the sources and types of occupational uncertainty and how to develop and measure it (PoPva, 2012; Hurtt, 2010), so the issue of occupational uncertainty still requires more For studies by researchers.
Previous studies categorize sources of professional uncertainty into two sources: the first is the uncertainty resulting from the traits and personal characteristics of the auditors Trait Professional Skepticism, and the second the professional uncertainty resulting from the experience with clients or the so-called positional skepticism. Risho, 2014), that professional skepticism stemming from personal traits is the most critical element in determining the level of professional skepticism of auditors, and that skepticism based on personal traits is a guarantee and protection of the auditor from the risk of over-reliance on the second source. From sources of professional skepticism, Where the suspicion suspicion does not do in the case of the trust of the auditor in the client and based on previous experience in dealing with them.
Although the personal traits of auditors are one of the most important sources of building professional skepticism, these traits are influenced by many variables associated with the environment, origin and societal culture and are very complex factors in measuring or predicting their impact, but what can not be overlooked is the impact of education and training on changing personal traits. For individuals, if education or training does not achieve the desired or targeted change, this means that we are in a state of unquestionable failure, requiring a review of the scientific content, the way in which the content is presented, or both.