أثر الذكاءات المتعددة للمدقق الخارجي في جودة التدقيق

الملخص EN

This research aims to reveal the effect of the multiple intelligences of the external auditor on auditing quality, which represents the main objective of the research.

it also aims to shed light on the theory of multiple intelligences and its dimensions, shed light on the concept, importance and indicators of auditing quality, and determine the level of the eight multiple intelligences of the research sample auditors.

the main research problem was to study the effect of the theory of multiple intelligences, which includes a variety of intelligences, or mental abilities on the quality of auditing and its improvement.

the research sample consisted of (215) external auditors of two categories, namely the category of auditors of the federal board of supreme audit in Iraq, and the category of certified public accountant (CPA) and auditors working with them in authorized audit offices, in (8) governorates representing the Middle Euphrates region and the Southern region of Iraq, which are (al-Diwaniyah, al-Muthanna, Najaf, Karbala, Babylon, Basra, Dhi Qar, Maysan).

the researchers used a questionnaire tool for the purpose of collecting the data required for research, and then analyzing them using the statistical program SPSS vr.24.

among the most important findings of the researchers is that physical intelligence came in first place in the order of relative importance within the axis of multiple intelligences (the independent variable), followed by the logical-mathematical intelligence in the second place, then the third social intelligence, the fourthly the linguistic intelligence, the fifth place the spatial intelligence, the sixth the subjective intelligence and the seventh the intelligence finally, the natural and musical intelligence came, that is, physical intelligence was the top of the eight multiple intelligences of the respondents.

the highest correlation with the auditing quality (the dependent variable) was for linguistic intelligence, followed by musical intelligence in the second place, then third, natural intelligence, fourthly physical intelligence, fifth place, social intelligence, and then sixth logical-mathematical intelligence, subjective intelligence, and finally spatial intelligence, and the highest effect on auditing quality was for linguistic intelligence, secondly, musical intelligence, third, natural intelligence, fourthly, physical intelligence, fifth, social intelligence, sixth, logical-mathematical intelligence, seventh, subjective intelligence, and finally spatial intelligence, and one of the most important recommendations recommended by the researchers is to do intelligence tests there are multiple audits on an annual basis for auditors, and they are given sufficient attention by the profession concerned authorities, due to the fact that most of them have a clear and positive effect on the quality of auditing, and this is what was proved by the results of the research in its practical aspect.

the current research also suggests that a center concerned with auditing quality in Iraq be formed similar to the American audit quality center (CAQ), and be an independent body or institution.