دور العوامل المؤثرة في جودة التدقيق الخارجي : دراسة تطبيقية في عينة من مكاتب التدقيق الخاصة العراقية

الملخص EN

This research investigates the evaluation and analysis of the reality of effective factors, and auditing quality; as well as testing and analyzing the relationship and effect between the effective factors and the auditing quality in the private Iraqi firms.

Moreover, the study highlights the importance of identifying, measuring and analyzing the quality of auditing practiced in the private Iraqi auditing firms considering the international requirements that increase according to the availability of quality requirements, and recognize and follow the auditing quality standards.

Thus, the aim of the study is to explore the reality of each variable and the nature of their relationship in light of the prevailing practices in the Iraqi environment to determine the strong and weak points and then discuss the appropriate solutions.

For the fulfillment of the study’s goals, three main hypotheses were built to examine the reality of variants as well as testing the relationship and the supposed effect between the effective factors and the external auditing quality.

Practically, the study focused on practical experimental approach that relies on the evaluation of mathematical quantitative analysis.

A questionnaire was used to obtain certain data about the effective factors through the owners’ opinions of (41) auditing firms work in the Iraqi environment.

While the annual financial data of business establishments and the private market indices of the Iraqi financial securities were used to test and evaluate the external auditing quality.The study arrived at some important results, most importantly, the type, level and reality of the effective factors of the auditing quality of the Iraqi private auditing firms are not qualified enough to provide services with high quality as well as the weak effect of these factors on auditing quality of local auditing firms.