محددات جودة التدقيق و أثرها في أداء مدقق الحسابات الخارجي : دراسة استطلاعية لآراء عينة من مكاتب و شركات التدقيق الخارجي

الملخص EN

The aim of the research is to identify the impact of the audit quality determinants on the performance of the external auditor, and to identify the extent to which external audit offices understand audit quality standards by analyzing the quality determinants of the performance of the audit process (scientific qualification and professional experience, Size and reputation of the Office, audit costs, auditor independence).

In order to achieve these objectives, a questionnaire consisting of two sections and two lists prepared for this purpose was designed and distributed to the audit offices and a final sample approved for research and analysis purposes by 33 external auditors practicing the profession in selected governorates of Iraq.

After the use of the appropriate statistical methods and data analysis in the SPSS program, the hypotheses were tested and the research found that the determinants with the greatest impact on the quality of the audit represented scientific qualification and practical experience (90% ) and independence (84% ), Low impact determinants on audit quality are audit costs (64% ) and advisory services (64.4% ).

As for the extent to which audit auditors are aware of the quality of the audit, there is a clear decline in the percentage of auditors holding international and Arab professional certificates (31% ), and failure to follow the specialization strategy in performing the auditing profession (29.6% ), And low correlation with international audit offices and companies (31% ).

The research concluded with several recommendations, including: urging auditors to obtain professional certificates in the field of specialization at the international and Arab levels, to adopt the strategy of specialization in the performance of the audit profession, To activate twinning with international audit offices and companies to build relationships and exchange experiences, as this will have an impact on the quality of audit and enhance the competitive position of auditing offices and then raise and improve the profession level in Iraq.