THE ROLE OF JOINT AUDITING IN ENHANCING THE EFFICIENCY OF EXTERNAL AUDITING-A FIELD STUDY IN IRAQI AUDITING FIRMS AND COMPANIES

Abstract

The study aimed to determine the role of joint auditing in enhancing the efficiency of the audit process, by stating the role of joint auditing in (enhancing professional competence, enhancing adherence to ethical conduct rules, and planning the audit process). The descriptive analytical approach was adopted, with application to audit offices and companies subject to the supervision of the Iraqi Securities Commission. A questionnaire was distributed to a sample of (70) auditors from licensed audit companies and offices in Iraq, and (62) questionnaires were returned that were valid for statistical analysis. The SPSS statistical program was used to analyze the questionnaire , present descriptive statistics for the study variables based on arithmetic means and standard deviations, and test hypotheses using simple linear regression. The study found a statistically significant positive relationship between joint auditing and enhancing the quality of the audit process, through a statistically significant positive relationship between (joint auditing in enhancing professional competence, enhancing adherence to ethical conduct rules, and audit process planning) in Iraqi auditing firms and offices