دور المنظمات المهنية في تعزيز جودة الأداء لمراقبي الحسابات في العراق : دراسة استطلاعية

الملخص EN

The aim of the research is to clarify the role of professional organizations in enhancing the quality of professional performance of auditors, as well as the versions insisted by professional organizations as they set the general framework and enhance the activities carried out by the auditors, evaluate their professional performance, improve audit processes within the auditors' offices, and follow up on their development and updating.

The study started from a problem that what role should be played by professional organizations (local) to enhance the quality of professional performance by encouraging auditors to apply standards related to performance quality when preparing and auditing the financial statements of the companies that audit their accounts, and to enhance their professional performance in the field of training and rehabilitation.

The research concluded with the most important results, the most important of which is that joining and participating with professional and international organizations will give them a proper position and raise the quality of the auditors' performance.

and oversight in the Republic of Iraq, and the questionnaire form was used to collect the necessary information, as (200) questionnaire forms were distributed to the auditors' offices licensed to practice the profession according to the Certification Bulletin issued by the Board of Audit and Profession of Auditing in Iraq for the year 2021, and 152) were retrieved using the SPSS statistical program.

The results indicated that there are positive moral correlations in the levels of the strength of the paragraphs of the research axes.