The College of Administration and Economics discussed the master's thesis in accounting tagged the policy of accounting conservatism and its reflection on the professional doubt of the auditors for the student Musa Kazem Abu Al-Nass for his thesis

The thesis aims to shed light on the most important effects of the accounting reservation policy on professional doubt, and what it can reflect on the performance of auditors. As well as to the possibility of achieving integration between the conceptual framework of financial reporting and the theoretical framework of auditing, and their role in improving the performance of auditors and producing reports of high quality and reliability.

The letter recommended the need to exercise professional doubt in all stages of auditing, starting from accepting the audit task and ending with giving a technical opinion by the auditor, because of its effective role in improving the efficiency and effectiveness of the auditors' performance. And the need to expand the evidence by the auditors about their audit of economic units that practice a policy of accounting conservatism in their statements in accordance with the tendency of professional skepticism and to obtain sufficient evidence to support the auditor's opinion.