أثر العصف الذهني في تفعيل التدقيق المشترك: دراسة تحليلية لآراء عينة من مراقبي الحسابات والأكاديميين في إقليم كوردستان-العراق

Abstract EN

This study dealt with the impact of brainstorming in activating joint auditing, and for the purpose of proving the hypothesis of the study, a link to the questionnaire was published on the website of the Faculties of Administration and Economics in the Universities of Salah al-Din, Sulaymaniyah and Dohuk, along with the Syndicate of Certified Public Accountants, and the study relied on a basic hypothesis that there is no significant effect.

The study reached several conclusions, the most important of which is that the majority of respondents believe that brainstorming helps in planning the audit process, field implementation and preparing the report better in light of the joint audit.

Brainstorming in light of the joint audit because it contributes to a better audit process.