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According to the International Standard of Auditing IAS No. 570 that was issued by IF AC , the financial statements are prepared assuming that the going concern assumption is found, the management is responsible for the evaluation of the ability of the firm to continue for 12 months in the future from the date of the financial statements . The auditor is responsible for issuing a professional judgment to evaluate the management's decision related with the ability of the firm to continue . There are some tools or qualifications - such as the auditor 's independent , the forensic auditor , and the achievement of the integration between the internal and external audit - that increase the efficiency of the auditor's professional judgment to evaluate the management's decision related with the ability of the firm to continue . This study seeks to analyze the tools - either available or added by the research - that can be used to increase the efficiency of the professional judgment to evaluate the management's decision related with the ability of the firm to continue, and carry out an empirical study to check the statistical realization of the study's assumptions. The aim of this study is to : 1. Provide a proposed structure that contains some tools or qualifications to increase the efficiency of the auditor's Professional Judgment about the ability of the firm to continue or going concern assumption. 2. Carry out an empirical study to check the statistical realization of the study's assumptions , and check the relative importance of each tool in increasing the efficiency of the Professional Judgment of the auditor about the ability of the firm to continue or going concern assumption . This study reached a group of conclusions, some of them are: (1) There are some tools such as auditor's independent, forensic auditor, the using of the predication models with the financial failure, and the integration between the internal and external auditing, these tools can be used in increasing the auditor's professional judgment that related with the ability of the firm to continue. (2) There are some factors that affect on the efficiency of the auditor's professional judgment related with the ability of the firm to continue, some of these factors are: a- Providing services except auditing. b- The experience or the expertise auditor. c- The auditor's independent. d- The size of the firm. (3) To make the auditor's professional judgment that related with the ability of the firm to continue more effective the auditor must or needs to: a- Study and analyze the important financial ratios such as the rate on investment, debtors turnover, the current ratio, and understand what is found beyond each ratio. b- Examine and evaluate the applied internal control. c- Argue the futures management’s plans to eliminate or assure his substantial doubt about the ability of the firm to continue. (4) If the auditor has a substantial doubt about the ability of the firm to continue he needs to carry out some additional audit procedures. (5) The more increasing in the auditor's independent, the more increasing in the efficiency of his professional judgment about the ability of the firm to continue. (6) The more increasing in the auditor's experience in the auditing of the industry, the more increasing in the efficiency of his professional judgment about the ability of the firm to continue. (7) The more increasing in the auditor's usage of a forensic in the auditing members, the more increasing in the efficiency of his professional judgment about the ability of the firm to continue. (8) The more increasing in the auditor's usage of predication models of the financial failure, the more increasing in the efficiency of his professional judgment about the ability of the firm to continue. The research recommends with some additional future researches for determining and analyzing the factors that affect on the efficiency of the auditor's professional judgment that related with the ability of the firm to continue, and the relative importance of each factor.
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