الجودة في التقديرات المحاسبية مسؤولية مراقب الحسابات وفقا لمعيار التدقيق الدولي (220)‎ الخاص بالجودة : دراسة تطبيقية على مكاتب التدقيق في إقليم كردستان

الملخص EN

The research focused on the most important factors that lead to the poor quality of the audit process.

The research also focused on the application of the international standard (220) on quality, because the profession of audit of human occupations with social and economic impact is of concern to society in general and users in particular, Which is governed by laws, regulations, regulations and instructions set up and supervised by accredited international and local organizations and the main problem in the absence of a clear and comprehensive framework that deals with the different dimensions of the quality of the audit process, A mechanism for auditing offices through accounting estimates and the end of the researcher connects the most important results of the commitment of practitioners to the laws, regulations and instructions issued by the official bodies that regulate the profession of auditing and auditing leads to improve the quality of services provided by the Office and then improve the profession, and increase the confidence of the community in general and beneficiaries of The auditor's services in particular and recommends the researcher to work on guidance auditors, and awareness of the importance of following and applying quality control policies.