THE IMPACT OF EXTERNAL AUDITING ON THE QUALITY OF PERFORMANCE OF IRAQI BANKS
Keywords:
External audit, importance of external audit, Iraqi banks, quality of external auditAbstract
The external audit constitutes an important mechanism for maintaining the mutual and necessary trust in the financial relations between the different parties in the Iraqi society, because of the great role it plays in meeting the needs of the parties through a neutral and independent technical opinion regarding the numbers and financial data presented by the founder’s management, as the study aims to highlight Highlighting the history of auditing and external auditing as one of the most important mechanisms that contribute to improving the quality of financial statements and their impact on the quality of performance of Iraqi banks
References
Setif,Boubaker Amirouche,The role of the external auditor in assessing risks and improving the internal control system for inventory operations within the institution: a field study at the High Plateau Mills Corporation -, Master's thesis, Department of Commercial Sciences, Faculty of Economic Sciences, Management Sciences and Commercial Sciences, Department of Commercial Sciences, Farhat Abbas University - Setif, 2011.
Anani,Abdullah, Shuaa,The role of the external auditor in assessing audit risks in light of the International Auditing Standard No. 400, Journal of Economic Studies, Volume 5, Issue 2, 2021.
Buhafs,Rawani,Financial and Accounting Auditing: Theoretical Lessons, , Faculty of Economic, Commercial and Management Sciences, without edition, 2018.
Assia,Heri,The Effectiveness of External Auditing According to Professional Ethics in Improving the Quality of Information of the Auditor’s Report: A Study of a Sample of Algerian Economic Institutions, Ph.D. Thesis, Faculty of Commercial Economics and Management Sciences, Department of Management Sciences, Major in Accounting and Auditing, University of Ahmed Deraya Adrar, 2018.
Sanaa,Malti,The Quality of External Auditing and Institutional Governance Mechanisms: A Field Study in the Algerian Context,Thesis, Faculty of Economics, Commercial Sciences and Management Sciences, majoring in financial and accounting auditing, University of Djilali Dry - Sidi Bel Abbes, 2020.
Al-Manhal ,Ali Sayeh Jabbour, ,External auditing as a mechanism for corporate governance and improving the quality of financial statements: An exploratory study of the opinions of a sample of auditors, Economic Magazine, Volume 5, Issue 1, 2022.
Al-Naasan,Samah Osama,Factors Affecting Audit Quality from the Viewpoint of External Auditors: A Field Study, , Master Thesis, Faculty of Economics and Administrative Sciences, Master of Accounting and Finance, The Islamic University of Gaza, 2018.
Mohamed,Amine Louniseh ,The development of the auditing profession in Algeria and its impact on improving the quality of financial information: a study of a sample of accounting expertise offices, , thesis, Faculty of Economic Sciences, Commercial Sciences and Management Sciences, Majoring in Banking Finance and Accounting, Mohamed Boudiaf University of M'sila, Algeria, 2017.
Misbah,Muhammad Yusuf,Indicators of auditing quality and their role in promoting professional performance: a field study on auditing offices in Khartoum State 2014, , Journal of Economic Sciences, Volume 17, Issue 1, 2016.
Abu Amra,Ayman Bassam,The Impact of Integration between Internal Audit and External Audit in Improving Profitability: A Field Study on Jordanian Commercial Banks in the Amman Stock Exchange, , Master Thesis, Graduate School, Zarqa University, 2018.
Brahmi , Zainab,The Importance of External Auditing in Rationalizing the Decisions of the Economic Institution: A Case Study of a Sample of Economic Institutions -, Master's Thesis, Faculty of Economic, Commercial and Management Sciences, Department of Finance and Accounting, Mohamed Boudiaf University of M'sila, Algeria, 2019.
Sanhaji, Hiba ,The Impact of Applying International Auditing Standards on Improving the Quality of External Auditing, Journal of Administrative and Financial Sciences, Volume 1, Issue 1, 2017.
Al-Masdar,Murshid Eid, The Impact of Auditing Profession Risks on Auditing Quality: A Field Study on Auditing Firms in the Gaza Strip, Master Thesis, Faculty of Commerce, Islamic University, Gaza, 2013.
Ouargla, Ali Massoudi, The role of external auditing in evaluating the internal control system in the institution: a case study of the Grains and Dry Vegetables Cooperative - Master Thesis, Faculty of Economic, Commercial and Management Sciences, Kasdi Merbah University - Ouargla, Algeria, 2013.
Qasim Glubb Munshed&Fayhaa Abdullah Yaqoub ,The impact of the quality of external auditing on the quality of application of international standards: an applied research on a sample of private shareholding banks listed in the Iraq Stock Exchange, Journal of the City of Science College, Volume 13, Issue 2, 2021.
Souad Chadry Muammar&Kahina Rasham,The Impact of the External Auditor’s Efficiency on Improving Audit Quality Depending on Internal Audit Work: A Field Study from the Point of View of Accountants and Accounting Experts, Strategy and Development Journal, Vol. 12, No. 1, 2022.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
