The role of corporate governance principles in achieve the audit quality An exploratory study of the views of a sample of auditors in the province of Salah al-Din | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 10, Issue 32, December 2014, Pages 280-302 | ||
| Author | ||
| Wisam Neema Hussein | ||
| Abstract | ||
| Abstract :- The audit quality represents the process that shed light on the professional level, regulations and procedures followed by audit firms in order to raise the efficiency and quality and credibility of the work carried out by the methods of control and the policies and procedures that govern the work . The phenomenon of fraud and financial corruption exists, and appears with multiple images and forms, including fraud, bribery, and commissions, and influence peddling and theft of public funds. This problem increased and be bigger when the organizations were far from governance through which can direct and control the organization at the highest level in order to achieve its objectives and principles and to meet the necessary standards of responsibility, integrity and transparency. The results of the analysis show the presence of the strong relationship between factors of principles of governance and factors of audit quality that have not less than (70%), and between them in total reaching (97.5%), and showing thatbthe factors of governance principles has a significant effect on the quality of the audit. | ||
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