الامين اسحاق بركات اسحق2017-11-262017-11-262016http://hdl.handle.net/123456789/8499Abstract This research carefully examined the effect of sectoral specialization of the external auditor in evaluating the efficiency of the decisions of tax accounts' settlement efficiency of individual projects .The research problem is well represented in the following research questions: Does the sectoral specialization of the external auditor affect the evaluation of the efficiency of the decisions of tax accounts' settlement? Does the sectorially specialized auditor help reduce tax evasion? To what extent does the sectoral specialization of the external auditor lead to reduce the tax burden and affect the assessment of tax income in individual projects? The research aimed primarily to identify the role of the sectorially specialized auditor in the evaluation of the efficiency of the decisions of tax accounts' settlement. The research, on the other hand, aimed to identify the role of the sectorially specialized auditor in the reduction of tax evasion. The research further aimed high to set out the role of the sectorially specialized auditor in reducing the tax burden and affecting the assessment of tax income. To achieve the research objectives, the validity of the following research hypotheses has been tested: First hypothesis: There is a positive correlation that is statistically significant between the sectoral specialization of external auditor and the size of tax evasion of individual projects. Second hypothesis: There is a positive correlation that is statistically significant between the sectoral specialization of external auditor and the size of the tax burden of individual projects. Third hypothesis: There is a positive correlation that is statistically significant between the sectoral specialization of external auditor and the assessment of tax income in individual projects. The research used the analytical, descriptive approach to link the research findings with the research objectives in order to set out the validity and credibility of tax return and the evaluation of the decisions of tax accounts' settlement. The research has reached a number of research findings the most significant of which are the following: The sectorially specialized auditor helps reduce tax evasion of individual projects. The sectorially specialized auditor helps reduce tax burden of individual projects. The sectorially specialized auditor affects the assessment of tax income of individual projects. The research concluded with a set of recommendations, key of which are the following: Projects should work to keep pace with the developments and accounting systems in the fields of transparency and accounting and auditing standards. The specialized auditor should work to increase the number of the projects in which he performs the audit function (three or more) within his specialization in order to reduce the risk potentiality. The projects should seek the help of the specialized auditor in order to benefit from his experience and knowledge and cognizance of tax laws and regulations to determine the cases in which the project may gain substantial tax benefits.المحاسبة