Measuring the efficiency of the external auditor’s in improving the quality of financial reports (An analytical study of a sample of auditors in external audit offices)

• Post by: Muthanna mjdes
• أكتوبر 8, 2024
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Abstract

The research mainly aims to clarify the role of the auditor’s professional specialization in improving the quality of financial reports. A questionnaire was directed to a group of accountants and external auditors working in audit offices to determine the role of auditors’ professional specialization in the quality of financial reports. In order to link the questionnaire to practical reality, the questionnaire was distributed. To accountants and auditors working in audit offices, )130( questionnaires were distributed, 108 questionnaires were retrieved,)22( questionnaires were considered damaged and not returned. The necessary data were collected and analyzed using the (SPSS) program, and the results were drawn to test the hypotheses. The research reached a set of conclusions, the most important of which is: Results: There is a strong correlation between increasing the reliability of accounting information provided to external parties and increasing the reliance of Iraqi companies on external auditors who enjoy high professionalism. In addition, the research reached a set of recommendations, the most important of which was that auditors should work independently and unbiased when auditing and evaluating financial reports. This requires that he have the ability to evaluate financial information objectively and accurately, without any external influence that could affect his independence

مجلة المثنى للعلوم الادارية والاقتصادية, 2024,المجلد 14, العدد 3, الصفحات104-115

DOI:10.52113/6/2024-14-3/104-115