دور إسلوب التدقيق المشترك في تعزيز جودة عملية التدقيق

الملخص EN

The aim of the research is to determine the role of joint auditing in the pros and cons of the method in enhancing audit quality.

The study used a questionnaire list that was designed for the purpose of distributing it to the research sample consisting of a community of auditors with a random sample, according to the Bulletin of the 291 certified auditors for the year 2021, and through an electronic and manual form distributed The research sample consisted of sixteen paragraphs that include an interrelated axis on the relationship between joint auditing and audit quality.

The study concluded that there is a statistically significant relationship between joint audit and audit quality, and joint audit can be described as the correct approach that can be followed for the purpose of enhancing and improving the quality of the audit process because it enhances the independence of the external auditor and improves the discovery of fundamental errors and gives more confidence to the profession.

The study recommended the necessity of having a common audit standard that can be followed for the purpose of organizing joint control, as well as educating the financial community and economic units of the need to follow the joint audit approach, and the regulators of the profession should issue a joint audit standard