Litigation Risks and Their Impact on the Responsibilities of External Auditors

The purpose of this study is to ascertain the potential risks linked to litigation and their impact on the duties of auditors. To investigate research inquiries and test hypotheses, the researcher utilized a descriptive-analytical approach to explore the theoretical aspect. This was accomplished by referencing previous studies, theses, and scientific frameworks. The research findings underwent analysis, and the hypotheses were tested using the statistical software SPSS, A research instrument in the form of a questionnaire was utilized and subsequently distributed to a research sample consisting of auditors employed in auditing and accounting firms. The questionnaire underwent a thorough assessment and validation process by experts in the relevant field prior to its distribution, The research sample consisted of a total of 52 auditors.The results of the field study have provided evidence to support the idea that auditing and accounting offices are dedicated to achieving accuracy and reliability in the auditing process. Auditors perform their responsibilities with the aim of maintaining their professional reputation, enhancing confidence in their expertise, and minimizing the likelihood of legal conflicts.