دور استخدام معيار التدقيق الدولي (ISA620) في تعزيز جودة نتائج التدقيق

Abstract

This research aims to explain the role of applying the International Auditing Standard (ISA 620) and the utilization of the auditor’s expert work in improving audit quality. This standard is concerned with regulating the use of an auditor’s expert work when specialized technical expertise is required beyond the auditor’s own competence. The standard seeks to assist the auditor in obtaining sufficient and appropriate audit evidence by establishing requirements for evaluating the expert’s competence and objectivity, understanding the scope of the expert’s work, and assessing the appropriateness of their findings.

To achieve this objective, the study adopted the descriptive-analytical approach to examine the impact of applying ISA 620 in enhancing the quality of audit outcomes. Data were collected using a questionnaire directed to external auditors in audit firms. The research population consisted of auditors working in audit offices, and a random sample of (60) auditors was selected. A five-point Liker scale was used to measure respondents’ answers, and the data were analyzed using the Statistical Package for the Social Sciences (SPSS).