Impact of International Audit Practices on the Quality of Performance of Audit Bureaus in Iraq

Abstract

This study aims to examine the impact of international auditing practices on quality of the performance of the audit bureaus in Iraq by identifying the professional practices applied by the international audit companies that have been based on international audit standards and rules. By using a questionnaire distributed to groups of professionals who are working in audit jobs. The audit conducted in Iraq included paragraphs related to international audit practices and their relationship to the quality of the performance of the audit offices to identify the nature of the practices that may affect the quality of the performance of audit offices in Iraq. The researchers has concluded the adoption of international audit standards can achieve reasonable quality of professional performance in audit requires study the international standards and adapting them according to the nature of the Iraqi environment and developing the curriculum in a way that will pave the way for achieving international converge.