التخصص المهني للمدقق ودوره في تعزيز السمعة المهنية لمكتب التدقيق : دراسة تحليلية

الملخص EN

The professional specialization in audit profession is one of the important trends that have taken increasing levels to achieve quality in the professional performance of serving the profession and the services it provides to the parties benefiting from its services.

According to the data of the subject of the study, its problem and hypothesis, the study relied in its practical part on the statistical method by distributing a questionnaire form electronically to a random sample consisting of (132) individuals from auditors in Iraqi auditing companies and offices, and the statistical program (SPSS) was adopted to analyze answers The respondents presented the results of the study and their interpretation, and the research reached a set of results and recommendations, the most important of which is the application of professional specialization that works to raise the level of professional competition and the level of professional expertise that work to provide a professional service of high quality and thus improve the professional reputation of the office, and the recommendation is to search Iraqi auditing offices and companies to develop specialization professional in offices by engaging in continuing education courses to increase professional experience Intent for auditors to help them work for various sectors.