أثر معيار التدقيق الدولي رقم 220 في تعزيز جودة اداء مراقبي الحسابات : دراسة تطبيقية في مكاتب مراقبي الحسابات في العراق

الملخص EN

The aim of this study was to know the extent to which auditing offices are committed to international standard No.

220, which is one the an important criteria that highlights several goals such as auditing offices performance quality, reduce the lawsuits filed against auditors, and raise a reputation of the profession in the economic circles according to this standard requirements.

To achieve the objectives of the study, the researchers designed a questionnaire that included (172) auditors working in audit offices in order to collect the primary data of the study sample.

Accordingly, the statistical program (SPSS) has been used to collect, analyze and hypotheses testing the data.

The analysis showed a set of results, the most important of which is that there is a statistically significant effect of standard 220 on the professional performance quality, where the strength degree of accepting effect and maintaining clients on the quality of professional performance was (0.171).

The study also proved the standards ence related to auditing quality in Iraq.

Moreover, the existence of an increase in lawsuits filed against audit offices.

The study recommended the need to reconsider the Iraqi audit quality evidence and issuing a guide for auditing quality control in Iraq.

Also, emphasis on adherence to international standard 220 for its importance in raising the auditing offices performance quality working in Iraq.