تأثير التدقيق المشترك على المؤهلات و الخبرة المهنية للمدقق : دراسة استطلاعية لآراء عينة من مراقبي الحسابات المستقلين في العراق

الملخص EN

The joint audit represents an advanced stage of the distinct professional relationship that must prevail between the external audit offices after the great developments towards the alliance and merger of international companies in various economic activities, The audit offices, aware of the size of the responsibility placed on their shoulders and in their attempt to give credibility and confidence to the audited financial statements and thus the possibility of making rational decisions by the users of those lists, resort to finding work formulas that achieve their objectives.

The financial unit of the economic unit and submit a joint report to express an opinion to the owners, The research dealt with a presentation of the concept and importance of joint auditing, the stages of its application, and the experiences of countries in applying joint auditing, whether obligatory or optional And clarifying the role of the regulatory authorities, including the accounting organizations and bodies, by determining the impact of joint auditing on the qualifications and professional experience of the auditor, as it is one of the modern topics that have recently been of great interest, The study was strengthened by raising a set of questions that were answered by a group of independent auditors in Iraq, through which it was concluded that there is an imperative to apply joint auditing in Iraqi companies and banks in the foreseeable future In addition, there is a relationship and a significant impact of joint auditing on the qualifications and professional experience of the external auditor, And the research found that encouraging Iraqi auditing offices to expand the application of joint auditing because of its positive repercussions on them and on the audit profession as a whole.