دور المعرفة الضمنية في تحسين جودة التدقيق : دراسة تطبيقية في أقسام التدقيق و الرقابة لكليات جامعة القاسية

Abstract EN

The current research aims to study the role of the Tacit knowledge of auditor in their dimensions (thinking, experience, skill), In improving the quality of the audit in its dimensions (guidance and supervision, distribution of tasks, skill and efficiency, professional requirements, In the departments of auditing and internal control of the faculties of Qadissiyah University, The research included two hypotheses, the first for correlation and the second for the relationship of influence, A sample of 54 employees was selected, By adopting the questionnaire which included (29) paragraphs, and the results were extracted using the statistical program SPSS, A number of results were reached, the most important of which was a statistically significant correlation between the implicit knowledge dimensions of the auditor and the quality of the audit, And formulated a set of recommendations, most important of which is the need for the organization's interest in the research sample to meet the requirements of the professional by establishing policies and procedures that confirm and oblige the auditor to abide by the principles of independence, objectivity and integrity.