Abstract

The aim of this study was to determine the factors affecting the quality of the audit work performed in the offices of the Iraqi auditors which have been achieved this goal through the questionnaire was designed on the basis of some previous studies. The study sample which was composed of 60 auditors has reached to a number of results, and importantly:1- The auditor when implemented compliance tests and substantive tests that gets the clues and evidence is sufficient and appropriate to enable access to reasonably reliable results in expressing his opinion on the financial statements.2- The auditor should that documents within the Securities coin all subjects and evidence of proof and evidence which confirms the completion of the task of audit in accordance with the fundamental principles.3- The auditor currency that summarizes the results of a written document (the report) and gives his opinion on the financial statements accurately and center

DOI:10.52113/6/2013-3-7/1-31