أثر استخدام مدقق الحسابات الحكومي للعصف الذهني على جودة التدقيق الحقيقية في الوحدات الحكومية العراقية : دراسة تجريبية

الملخص EN

Brainstorming is a process in which ideas and visions are exchanged between members of the audit team (whether they are experts or not) regarding how and the possibility of the financial statements being subjected to manipulation and material misrepresentations, and how the management does misrepresentations and hide them in the financial statements, where the research aimed to study and test the relationship between the use of the auditor governmental brainstorming on the real quality of audit in Iraqi government units, and the impact of both the scientific qualification and the experience of the auditor, as two modified variables on this relationship, by conducting an empirical study on two independent samples of auditors in the federal financial supervision bureau, and the study found an effect positive and moral for the government auditor’s use of brainstorming sessions to detect material misstatements in the financial statements, which leads to improving the quality of the real audit process in Iraqi government units, and regarding the auditor’s practice of collective brainstorming sessions according to open discussions, this led to the detection of misrepresentations materiality in the financial statements to a greater extent compared to the auditor’s use of the individual storming method, as this positive and moral effect varies according to the scientific qualification and experience of the government auditor, and the study also found a positive and moral effect for the two variables modifying the relationship under study.

the researcher also recommends that the federal financial supervision bureau, in cooperation with the Iraqi accountants and auditors syndicate and the accounting and auditing departments in Iraqi universities, should conduct training courses for auditors in government units in order to raise their awareness and improve their skills on modern methods of auditing.