The role of international auditing standards in improving the quality of professional performance of auditors A field study for auditors' offices | ||
| مجلة جامعة الانبار للعلوم الاقتصادیة والاداریة | ||
| Article 11, Volume 13, Issue 4, October 2021, Pages 210-227 PDF (3.7 M) | ||
| Authors | ||
| Thanya Ismeil Thanoon Almashhdany .; Kubraa MohammedTaher . | ||
| . | ||
| Abstract | ||
| The research aims to study the role of international auditing standards in improving the quality of professional performance of auditors by identifying the extent to which auditors apply international auditing standards that contribute to improving the quality of professional performance, and the research concluded with the most important results that relying on international auditing standards during the audit process will have A positive and direct impact on improving the quality of professional performance of auditors, considering that the standards contain a set of instructions and directives that help the auditor in performing his task. Participation in professional conferences and seminars, and linking scientific realit with practical reality. | ||
| Keywords | ||
| international auditing standards; improving the quality of professional performance | ||
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