تأثير التدقيق المشترك على استمرارية عمل المدقق الخارجي : دراسة استطلاعية لآراء عينة من مراقبي الحسابات المستقلين في العراق

الملخص EN

Joint audit emerged as a controversial event at the level of professional practice, and this controversy, in turn, moved to the academic side of audit science, Despite the collapses of major auditing offices and companies, the recent global financial crisis and the subsequent accusations of the audit profession that it was one of the main reasons for the crisis, Which led to an increase in professional and academic interest in the joint audit approach as a mechanism to restore confidence in the audit profession, In its theoretical aspect, the study sought to identify the concept and importance of joint auditing, the basic principles, and the advantages it achieves by determining the impact of joint auditing on the continuity of the work of the external auditor, In its practical part, the research relied on the positivistic approach by distributing the questionnaire electronically to a random sample consisting of (156) individuals from the account auditors in the Iraqi auditing offices and companies, and the statistical program (SPSS) was adopted in analyzing the respondents' answers and presenting and interpreting the results of the study, The research came out with a set of conclusions and recommendations.

The research concluded that there is an imperative to apply joint auditing in Iraqi companies and banks in the foreseeable future, in addition to the fact that there is a relationship and a significant impact of joint auditing on the continuity of the work of the external auditor, The research also recommended encouraging Iraqi auditing offices and companies to expand the application of joint auditing, because of this positive repercussions on them and on the audit profession as a whole, In addition to the adoption of the Iraqi Financial Supervisory Authority to add an article to the Corporate Governance Regulations for joint auditing, and it is binding on all companies whose shares are traded in the stock market.