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- Title
واقع جودة التدقيق في العراق: دراسة ميدانية لعينة من مكاتب وشركات التدقيق الخاصة
- Authors
الشجيري, محمد حويش علاوي
- Abstract
This research tackles examining and analyzing the reality of auditing quality in the Iraqi private audit companies and offices, through assessment of factors affecting of audit quality as a one of the indirect measurements of audit quality. In this context, the research aims to discover the reality and level of audit quality for various local private auditing firms, and discover the main aspects of strength and weakness and necessary requirements to improve the audit quality level to contribute in support its role in Iraqi business environment. Therefore, the research importance stems from availablity the necessary field information about reality of audit quality in Iraq, and how improves and support the reliability of profession to meet various beneficiaries requirements. The research adopted the field study approach which bases on each of content and exploratory studies for reality of affecting factors of audit quality through random sample represent the community of owners of Iraqi private audit firms through preparing and distributing of special questionaire to as- sess the reality of (10) factors that considering the most prominent affecting factors in audit quality. The research reached to main conclusions which emphasis on existence a big weak- ness of audit quality of the Iraqi audit firms. This weakness due to factors of the most prominent, from which low of level of audit firm size and lack to systematic and integrated system or procedures to audit quality control in addition to absence the system of continuing learning. In this context, the research reached for many recommendations, the most important of the need to resort to merge auditing of- fices or establishing the strategic alliances among them or with regional and inter- national firms to make an big entities which capability to own the high resources and experiences. In addition to importance setting the binding standards to adopt the quality system or procedures, and determine an authority responsible about monitoring the commitment of their requirements, and activating the requirements of continuing learning.
- Publication
Jerash Journal for Research & Studies, 2017, p95
- ISSN
1814-2672
- Publication type
Article