| Autor: |
Alaraji, Fedaa Abd Almajid Sabbar, Ponorîcă, Andrea Gabriela, Al Saedi, Ahmed Hamid Juhi, Ion, Elena Iuliana |
| Předmět: |
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| Zdroj: |
Annals of the University of Craiova, Economic Sciences Series; 2016, Vol. 1 Issue 44, p307-318, 12p |
| Abstrakt: |
The profession of quality auditing can have direct or indirect effects on the performance of accountants and auditors. Both particular research and professional recommendations provided evidence on measuring and evaluating service performance of audit profession by taking into account the relationship between quality and accountant performance. Applied research was developed in Republic of Iraq to reveal the function of bodies that regulate external audit for achieving the required level of audit quality and for identifying the obstacles that prevent the compliance with International Auditing Standards. Research focuses on the role of these bodies in order to achieve the quality of audit by implementing a quality control system. Its benefits reduce chances of criticisms and weaknesses, improving the auditing environment in Iraq. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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