The main objective of this research is to identify the Factors Affecting Competitive
Ability of the Syrian External Auditor. To achieve the objective of this research, a field
study was conducted by using a questionnaire to collect data from the po
pulation of the
study which is composed of auditors accredited by the Finance Ministry, and authorized to
audit shareholding companies. The questionnaire was distributed to 275 out of 493
auditors. 117 copies were returned, and 115 of them were suitable for analysis.
The researcher concluded that the Factors Affecting Competitive Ability of the
Syrian External Auditor, is the level of audit quality, the preexistent degree of International
Accounting Standards, operation of auditors fees definition, size firm, and non audit
services, and social influence of accounting firm, industrialist specialize of auditor, and
the exist of audit committee at the client.
