EVALUATING THE ROLE OF THE REGULATORS OF THE EXTERNAL AUDIT PROFESSION IN ACHIEVING THE AUDIT QUALITY IN IRAQ

Fedaa Abd Almajid Sabbar Alaraji, Andrea Gabriela Ponorîc?, Ahmed Hamid Juhi Al Saedi and Elena Iuliana Ion
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Fedaa Abd Almajid Sabbar Alaraji: University of Craiova Faculty of Economics and Business Administration
Andrea Gabriela Ponorîc?: University of Bucharest Faculty of Accounting and Management Information Systems
Ahmed Hamid Juhi Al Saedi: University of Bucharest Faculty of Accounting and Management Information Systems
Elena Iuliana Ion: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2016, vol. 1, issue 44, 59-70

Abstract: The profession of quality auditing can have direct or indirect effects on the performance of accountants and auditors. Both particular research and professional recommendations provided evidence on measuring and evaluating service performance of audit profession by taking into account the relationship between quality and accountant performance. Applied research was developed in Republic of Iraq to reveal the function of bodies that regulate external audit for achieving the required level of audit quality and for identifying the obstacles that prevent the compliance with International Auditing Standards. Research focuses on the role of these bodies in order to achieve the quality of audit by implementing a quality control system. Its benefits reduce chances of criticisms and weaknesses, improving the auditing environment in Iraq.

Keywords: audit quality; external audit profession; Iraq’s audit environment (search for similar items in EconPapers)
JEL-codes: M42 M49 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2016:i:44:p:59-70

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