مجلة دراسات الإنسان و المجتمع

The recent period has witnessed great development in the audit profession all over the world. The most important of those developments are the direction to have the auditor specialized in audition of a particular sector in order to increase the quality of auditing services and reduce audit risk, where specialization has become a feature of the times in all professions.
The problem of the study was to identify the importance of professional specialization for auditor and to identify his role in increasing the quality of auditing process and reducing risks.
The study aimed to identify the importance of professional specialization of auditor in order to increase the quality of the auditing process and reducing risks. In order to achieve the objectives of this study, a field study has been conducted on selected sample of Libyan auditors by collecting data through questionnaire form.
The study concluded that Libyan auditors are aware of the importance of professional specialization in increasing the quality of auditing process and reducing risks, but is not applied in practice.
The study recommends more in-depth studies on this issue and recommends as well teaching it in Libyan universities.