دور تدقيق النظير في تحسين جودة أعمال التدقيق : دراسة استطلاعية لآراء عينة من المدققين في ديوان الرقابة المالية الاتحادي و مكاتب التدقيق و بعض الشركات المدرجة في سوق العراق للأوراق المالية

Abstract EN

The aim of the research is to study the role of peer review in improving the quality of auditing work for the opinions of a sample of interned and external audit.

This is achieved by testing the relationship between peer review and the quality of the audit as it includes a set of hypotheses: there is a statistically significant relationship between peer review and improving audit quality, by using a statistical package for the social sciences (spss).

The research has reached many results including the application of the peer audit system in audit companies through the examination of each other according to standard procedures and policies that guarantee the quality of the auditing process.

The presence of statistical relationship between peer auditing and the quality of auditing confirms that peer auditing it represents an improvement in the quality of auditing.

This is reflected in the course of achieving a high level of quality.

The study also recommended a number of recommendations: The need to develop procedures and policies for the peer review program by the association of chartered accountants or the board of auditing and auditing profession, which helps in the quality of the audit process.

Moreover, there is a need to give the subject of peer review some attention on the part of universities and academic institutes as well as by professional organizations and scientific bodies because of the importance and quality of the audit process.