مدى التزام مراقبي الحسابات العراقيين بإجراءات المراجعة التحليلية عملية التدقيق وفق معيار المراجعة الدولي 520 : دراسة استطلاعية لآراء عينة من مراقبي الحسابات في العراق

الملخص EN

The research aims to identify the extent of commitment of auditors in audit offices (private sector), and auditors in the Federal Office of Financial Supervision (public sector) with the international auditing standard (520), as well as to identify the extent of commitment of auditors to analytical procedures in all stages of the audit process, based on From the stage of planning and implementation and ending with preparing the report and expressing an opinion, as well as identifying its types, methods, factors that affect them and the steps for their use.

The research also aims to identify the most important determinants that prevent auditors from using analytical procedures in the audit process.

The researcher adopted the descriptive analytical method, and in this framework, the researcher used a questionnaire consisting of (48) items distributed over five axes, and after verifying its validity and stability, it was distributed to the study sample, and after collecting the questionnaires, the study data was unloaded in the statistical program (spss) and using statistical measures such as the mean Arithmetic, standard deviation and percentage, in order to know the importance of each variable, and to interpret the results and test the hypotheses.

The research showed a set of results, the most important of which : that there is a use of some paragraphs of the International Auditing Standard No.

520 by auditors in the (public and private) sectors.

But through research and personal interviews with the members of the study sample, it was found that this use of some paragraphs of the standard came through the accumulated experiences of the auditor in the supervisory work, and not as an application of the international standard No.

520, because there is no interpretation of the standard or a local guide that is compatible with the work in the Iraqi environment obligating him to use This standard.

The research presented a set of recommendations, perhaps the most important of which are : the necessity of indicating the importance of using analytical procedures at each stage during the audit process, which helps the auditor in understanding the business, and thus determining the nature, timing and extent of the audit procedures to be carried out.