متطلبات التوسع بالخدمات المهنية لمراقب الحسابات الخارجي المستقل : دراسة تحليلية لبيئة العراق

الملخص EN

The expansion of the professional services of the auditor represents the beginning of a new era in the profession and a departure from the traditional role in auditing the financial statements and issuing reports on them.

This expansion of services has a set of requirements that are related to each other in the profession of auditing, such as the presence of effective demand in the labor market, the scientific and practical qualification necessary for the auditor, commitment to the rules of professional conduct, and issuance of standards for expansion services, etc.

There are requirements related to the strategic change required in the profession of auditing in areas such as resources Humanity, technology, tasks, organizational culture, and organizational structure.

The practical application of the research in the Iraqi work environment was done on a sample of external auditors (independent and governmental) and a group of academics using a questionnaire form, and that the analysis of the results using global analysis produced (11) factors that explain the total of (70, 8)% of the total variance Assembled.

The most important research findings: The requirements of expanding services were represented in the importance of the scientific and practical qualification of the auditor.

As well as adherence to the rules of professional behavior and specialized standards, as human resources represent the real source of competitive advantage towards expanding services, and the technological change in the profession of auditing has become a reality that cannot be ignored.