التخصصات المهنية المساندة لفريق العمل التدقيقي و دورها في زيادة جودة الخدمة : دراسة استطلاعية لمراقبي الحسابات المستقلين في العراق

الملخص EN

The research seeks to identify the concept of professional specializations supporting the auditors' work teams، as the professional specializations supporting the auditors' work teams represent a new step for the development of the audit work، which is a strategy for job integration through another party that is more efficient and higher quality in performance in various aspects of clients' activities, and according to the data The subject, problem and hypothesis of the study, in its practical aspect, the study relied on the statistical method by distributing a questionnaire electronically to a random sample consisting of (156) members of the account auditors in Iraqi auditing companies and offices، and the statistical program (SPSS) was adopted to analyze the respondents' answers and present the results The study and its interpretation, and the research reached a set of results and recommendations, the most important of which is that the integration of professional disciplines supporting the audit work team within the auditing office is important to enhance the reputation of the office and improve the quality of service provided, and the recommendation is to search Iraqi auditing offices and companies to use professional specialists within the audit work team in order to benefit from their expertise and their specialized knowledge, and the need to familiarize them with the important aspects of the process of participation of specialists in the work.