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Determine the most important of the early guidance indicators about banks continuation or their financial failure from the point of view of the external auditor by using factor analysis. Case study in a sample of serviced offices of external audit in Iraq

Fedaa Abd Almajid SABBAR Alaraji, Fadel Hamid HADI Alhusseini, Jawad KADHIM Shlaka, Zaid Yaseen Saud Al-Dulaimi and Latif Atiyah
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Fedaa Abd Almajid SABBAR Alaraji: Craiova University, Romania
Fadel Hamid HADI Alhusseini: Craiova University, Romania
Jawad KADHIM Shlaka: Ministry of Higher Education, Iraq
Zaid Yaseen Saud Al-Dulaimi: Bucharest University of Economic Studies, Romania
Latif Atiyah: Craiova University, Romania

Theoretical and Applied Economics, 2017, vol. XXIV, issue Special, 95-106

Abstract: The current study aims at illustrating the role of external audit in the evaluation of the ability of banks continuation in their activity or financial failure over the next period, according to a set of factors and indicators, which the auditor uses in the operation of the evaluation. To achieve the aim of this study, we selected a set of external auditors working in Iraq in order to design a questionnaire. It would analyze the data under study, which the external audit considers responsible in case it does not take enough occupational care for the continuation of the evaluation of banks and financial failure over the next period, although from this ability to focus on those occupational cares in the evaluation operation according to the factors and indicators, which have varying importance according to the banking activity in the Iraqi environment.

Keywords: external audit; continuous; financial failure; Banks evaluation; indicators evaluation; factor analysis. (search for similar items in EconPapers)
Date: 2017
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Handle: RePEc:agr:journl:v:xxiv:y:2017:i:special:p:95-106