مدى إلتزام مدققي الحسابات في مكاتب التدقيق الكويتية بتطبيق معيار جودة التدقيق الدولي رقم 220

الملخص EN

This article aims to identify the auditors’ commitment in Kuwaiti auditing offices to apply the International Auditing Quality Standard No.

220.

The study population consists of the (53) auditing offices operating in Kuwait, licensed and practicing auditing offices with (220) auditors.

The study sample consists of (136) respondents from the auditors of these offices.

The study relies heavily on two types of information collecting sources, namely secondary and primary data.

The study concludes that auditors in Kuwaiti auditing offices are obligated to apply the auditing quality procedures mentioned in the International Auditing Standard No.

220 in relation to (professional requirements, skills and competencies, assignment of tasks, guidance and supervision, consultation, acceptance and maintenance of clients, examination).

The study recommends emphasizing the importance of Kuwaiti auditing offices, adopting an ethical code of conduct and documented disciplinary measures in the event of deviation from the application of the auditing quality procedures provided in International Auditing Standard No.

220.