تأثر جودة التدقيق بمخاطر الأعمال : بحث تطبيقي على مكاتب التدقيق العاملة في العراق

الملخص EN

The purpose of the research is to measure the impact of business risks on the quality of the audit، from the point of view of the auditors and employees of the audit offices operating in Iraq..

The research problem is related to business risks and because of its importance to the auditing profession، it is necessary to study them in many ways.

The researcher used the analytical descriptive method to identify the measurement of the impact of business risk on the quality of the audit profession.

(SPSS) in processing the data obtained through (applied research on auditing offices operating in Iraq) for the sample of the research (325) From Monitor your accounts and audit staff working in the offices of Iraq.

The researcher found the presence of the impact of different kinds of risks (regulatory، environmental، professional) on the quality of the audit process from the standpoint of the auditors