Vol. 19, N°3 (2024)

106

73

The impact of International Auditing Standard No. 300 on audit quality: an applied study on a sample of auditors in Iraq

Résumé

The research aims to study the impact of applying International Auditing Standard No. 300 (ISA 300), related to planning the audit process, on the quality of auditing in auditors’ offices. The research seeks to understand the extent to which firms adhere to this standard and identify the factors that affect audit quality. A sample of auditors' offices was selected to conduct the field study. Data were collected using questionnaires on 121 auditors. The data was analyzed using statistical analysis techniques such as descriptive analysis and inferential analysis. The results showed a difference in the application of ISA 300: The results showed a noticeable difference in the extent of audit offices’ commitment to applying the ISA 300 standard. Offices that apply the standard accurately achieve higher quality in audit operations. It has been shown that continuous training of auditors on international auditing standards contributes significantly to improving audit quality.

The research recommendations included the need to invest in continuous training of employees on international auditing standards and the use of modern technology to enhance the effectiveness and efficiency of auditing operations. Providing continuous support and guidance to offices to ensure compliance with standards and improve audit quality through continuous guidance and training.

Comment citer cet article

سنان حسين علي و سعيدة دمق (2024) " أثر معيار التدقيق الدولي رقم 300 على جودة التدقيق: دراسة تطبيقية على عينة من مراقبي الحسابات في العراق" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 19، العدد 3 سبتمبر ، ص53-76