دور التخصص المهني للتدقيق في زيادة موثوقية المعلومات المحاسبية في الشركات العراقية : دراسة استطلاعية في عينة من المصارف و شركات الاستثمار العراقية

الملخص EN

The aim of the research is to know the relationship between the professional specialization of auditing and increasing confidence in the accounting and financial data disclosed in Iraqi companies by knowing which companies provide all the information related to the auditor's report to external parties in line with their decision-making needs.

The research was used to achieve the objectives in analytical and inductive way through the analysis of accounting information in a sample of Iraqi companies in the sector (banking and investment), in addition to designing a questionnaire distributed to the employees of the research sample from those companies.

The most important finding of the research is that there is a strong relationship between increased reliance on professionals and specialists in the field of auditing and increasing the reliability of accounting information that is disclosed by Iraqi companies.

The study recommended that companies should rely on professional external parties specialized in the field of auditing in order to provide confidence in the data and accounting information provided to external parties used in addition to the use of external offices and certificate holders for the purpose of strengthening internal control systems in Iraqi companies.