أثر تطبيق مراجعة النظير في جودة التدقيق دراسة استطلاعية لعينة من المدققين الخارجيين

Abstract

As a result of the developments of the modern business environment and the great expansion in the size of companies, the audit profession has become one of the most important professions due to its great role in meeting the needs of all users of financial reports, thus enhancing their confidence in the validity and credibility of the information contained therein. Therefore, the research aims to demonstrate the role of peer review as a control method on audit quality and to test whether the application of this method contributes to improving quality. The research deals with the external audit  bureaus in Baghdad as a community to conduct the practical test, while the sample is represented by the auditors working in these bureaus. In order to collect the data, the researchers prepared a questionnaire for this purpose, where (200) forms are distributed, (163) of which are retrieved, (135) forms valid for analysis, and (28) forms excluded as they are not valid. The data is analyzed using the statistical program (SPSS) . The research has reached several conclusions, the most important of which is that the application of the peer review method works to compel audit bureaus to abide by the recognized quality standards of performance issued by professional bodies, which improves the audit process and raises the level of services provided in these bureaus. One of the most important recommendations made by the research is the need to work on obligating audit bureaus to provide all the necessary requirements for the application of the peer review method for its great role in achieving audit quality control.