أثر استخدام أسلوب محاسبة السجلات المفتوحة في تحقيق جودة التدقيق: بحث ميداني في عينة من الشركات العراقية

الملخص EN

The research aims to demonstrate the impact of the open records accounting method in achieving audit quality by measuring the impact of the relationship between each of the audit quality and the use of the open records accounting method in light of the local and global threats to which units are exposed during their work to obtain higher profits or market share.

this research is for the purpose of collecting, inventorying and categorizing the factors affecting audit quality and measuring its effects after using the open records accounting method and presenting the results according to a scientific and systematic method in order to achieve the goal of the research, as well as a statement of the research results to facilitate their understanding and study, and trying to know and determine the nature and scope of the risks that surround the business environment, and thus the impact of this method on the audit outputs.

to achieve the goal of the research, a questionnaire was designed for a group of auditors and auditors, and statistical methods were used, through the application of the statistical package for social sciences (SPSS) program.

the quality of the audit means the more we use the open records accounting method, the higher quality of the auditing process will be met by the agreement of the answers of the research sample on the existence of a moral and statistical relationship between the open records accounting method and the achievement of audit quality.

while the most prominent recommendations were to enhance the culture of using the open records method among cooperating units to contribute to reducing costs and increasing the confirmatory value of audit results, encouraging cooperating units to share detailed data between related parties, which contributes to improving financial and non-financial performance indicators, internal organization and improving the services provided among those the parties and avoid the expected losses resulting from the data gap exchanged between the parties.