ابراهيم عبدالقادر هارون كرده2017-11-232017-11-232016http://hdl.handle.net/123456789/8470Abstract The study chose the professionalism of the external auditor on the effectiveness of the provision of advisory services, as represented in the study, the problem of lack of interest in auditing the professionalism of auditors offices which affect the effectiveness of the advisory services provided by references that, the goal of the study to the statement The impact of scientific and practical experience of the External Auditor on the effectiveness of the provision of advisory services, and the impact of continuing professional education for the External Auditor on the statement of the effectiveness of advisory services, lies the importance of the study is that it helps audit firms to provide good services to the parties concerned, and help reviewers breakers in the performance review process to a high standard quality, the study on the inductive and deductive approach and historical analytical and descriptive adopted. to achieve this, the study tested a number of assumptions was the following: 1. The initial premise: There are significant differences between scientific and practical experience of external references and effectively provide advisory services relationship. 2. The second assumption: There are significant differences between CPE External Auditor and the effectiveness of advisory services relationship. The study reached several conclusions, including that of scientific and practical experience of external references contributed to the effectiveness of the provision of advisory services, and continuing professional education for external references contributed to the effectiveness of the provision of advisory services, study recommended that the professional accounting organizations work courses and seminars and workshops even increase the degree of efficiency Auditors with regard to advisory services, and the need to Commitment audit firms professional standards used to ensure the effectiveness of the services provided For the clientالمراجعة الخارجيةThesis