EXTERNAL AUDITOR SKILLS AND THEIR REFLECTION ON AIQ IN IRAQ

Abstract

This study assesses effect of external auditor skills on the quality of accounting information(AIQ). It also aims to classify external auditor skills into four in terms of sample auditors. The research sample consisted of (67) external auditors working in companies and auditing offices licensed to practice the profession, in (7) governorates representing the southern region and the middle Euphrates of Iraq, namely (Maysan, Basra, DhiQar, Diwaniyah, Babylon, Karbala, Najaf). The researchers used the validated questionnaire tool for the data collection required for the research, and then enter and analyze the data using the SPSS program. A significant result reached by the researchers is that the skills of the external auditor have a positive impact on the accounting information quality by an influence of 0.71, and that the highest effect on AIQ (the dependent variable) was intellectual and mental skills, followed by functional technical skills, thirdly organizational and business management skills, and finally personal behavioral and communication skills. The most important recommendations presented by the research are that the parties concerned with the auditing profession in Iraq should pay attention to developing (intellectual and mental skills) for the external auditor, as they were the greatest impact among the four skills in the accounting information quality and improving it. The research also recommended that the parties concerned in Iraq take upon themselves the possibility of preparing a guide on A booklet containing all the skills required from the external auditor, as well as indicators of AIQ , should be prepared, and this guide should be distributed to all external auditors in Iraq, and should also be available to the public for the purpose of reviewing it