أثر التخصص القطاعي لمراقب الحسابات في قطاع معين على كفاءة أدائه المهني : دراسة ميدانية لعينة من مراقبي الحسابات في العراق

Abstract EN

The aim of the research is to demonstrate the impact of the industry's specialization for auditor on the efficiency of its professional performance.

This objective can be achieved by knowing the impact of the industry's specialization on the quality of its decisions to plan the audit process and its accurate assessment of the risks of the audit process.

In order to achieve the objectives of the study, a questionnaire was designed and distributed to a number of auditors working in the audit Offices in Iraq, who numbered (60) accountants where the questionnaire was distributed to them and 54 questionnaires were retrieved and analyzed using statistical methods to test hypotheses.

The most important conclusions are that the industry specialization helps auditors to take appropriate continents and improve the way they deal with the problems they face when planning the audit process and to increase their ability to know the relationship between the items associated with accuracy.

Helps to use the method of professional doubt more, and Discovering fraud and errors in financial statements performed by an established management.

And that the most important recommendations were to audit companies to work on the development of auditors through the establishment of workshops and seminars and training courses to qualify observers to apply the industry specialization.

To develop legislation and regulations to regulate the profession of auditing to keep abreast of developments in the profession and to apply the industry specialization of the auditor.