مؤهلات المدقق و دورها في جودة الأداء المهني
Other Title(s)
The auditor's qualifications and their role in the quality of professional performance
Joint Authors
سبتي، محمد سالم
لبنى زيد إبراهيم
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 25, Issue 112 (30 Jun. 2019), pp.551-575, 25 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2019-06-30
Country of Publication
Iraq
No. of Pages
25
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process.
The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance.
The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications.
The most important recommendations of the research were the need to pay attention to scientific and vocational rehabilitation, especially the auditing of modern systems that require special skills, because it has an effective effect in improving professional competence through modern sources and techniques, and the latest versions of international professional organizations in teaching and keeping abreast of the curricula of modern developments in the profession and the adoption of subjects Which are taught at international institutes and assisted by professors with practical experience.
American Psychological Association (APA)
لبنى زيد إبراهيم وسبتي، محمد سالم. 2019. مؤهلات المدقق و دورها في جودة الأداء المهني. مجلة العلوم الاقتصادية و الإدارية،مج. 25، ع. 112، ص ص. 551-575.
https://search.emarefa.net/detail/BIM-891273
Modern Language Association (MLA)
لبنى زيد إبراهيم وسبتي، محمد سالم. مؤهلات المدقق و دورها في جودة الأداء المهني. مجلة العلوم الاقتصادية و الإدارية مج. 25، ع. 112 (2019)، ص ص. 551-575.
https://search.emarefa.net/detail/BIM-891273
American Medical Association (AMA)
لبنى زيد إبراهيم وسبتي، محمد سالم. مؤهلات المدقق و دورها في جودة الأداء المهني. مجلة العلوم الاقتصادية و الإدارية. 2019. مج. 25، ع. 112، ص ص. 551-575.
https://search.emarefa.net/detail/BIM-891273
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 572-574
Record ID
BIM-891273