The role of joint and participatory auditing and its reflection on the trust of users

Abstract

Many companies conduct their business under the roof of legislation, regulations and laws in force, which the auditor must abide by, and that his failure to comply leads to harming the interests of the concerned parties because they are greatly affected by those reports, and that not using modern methods in the audit process would reduce the Users’ trust in that data, while the research aimed to employ the role of joint and participatory external audit and its reflection in users’ trust, the research relied on the descriptive analytical approach through testing the hypotheses represented by the first hypothesis (there is a statistically significant relationship between the use of joint and participatory auditing and the parties interested in the audit process) And the second hypothesis (there is a statistically significant relationship between the positive and negative effects of joint and participatory auditing and the quality of auditing) by designing a questionnaire consisting of (75) out of (100 forms, and distributing it to a sample of audit offices and the Office of Financial Supervision in Iraq, to ​​identify The extent of the sample members’ knowledge of the role of external, joint and participatory auditing, as the results of the research indicated that there is a positive and moral correlation between the use of joint and participatory auditing and the parties interested in the audit process. Regarding the first hypothesis, As for the second hypothesis, the results also showed that there is a positive and moral correlation between the positive and negative effects of joint and participatory auditing and the quality of auditing, meaning that the result of the decision is acceptable with a confidence degree of (99%), as it is clear that there is a correlation between the availability of positive and negative effects in achieving audit quality according to different The case of the two types and their appearance.