تكامل التزام مراقب الحسابات بقواعد السلوك المهني ومعيار رقابة الجودة (1) وانعكاسه على تقييم الاداء المالي للوحدات الاقتصادية / دراسة ميدانية في ديوان الرقابة المالية الاتحادي

Abstract

            The research seeks to highlight the importance of the auditor’s commitment to the rules of professional conduct and to explain the role of the economic unit in adhering to the quality control standard (1). The research hypothesis was tested by preparing a questionnaire dedicated to this purpose, where (65) forms were distributed and (45) forms were retrieved Measures of central tendency and dispersion measures were used to calculate the arithmetic mean and standard deviation and test the validity and reliability of the questionnaire. Several conclusions were reached, as the sample members largely agreed on the auditor’s adherence to the rules of professional conduct that lead to providing comprehensive information. Several recommendations were made, the most important of which is emphasizing the role of the board of directors. Monitoring the auditing profession in Iraq by continuously supervising the performance of the auditor.