Analytical study of the factors expanding professional services to the auditor in Iraq

Fayha Abdul Khaliq Bakua, O.m.d.; Taha Yassin, Samir

	Analytical study of the factors expanding professional services to the auditor in Iraq
Journal of Administration and Economics
Article 1, Volume 0, Issue 103, 2018, Pages 250-264
Authors
O.m.d. Fayha Abdul Khaliq Bakua; Samir Taha Yassin
Abstract
It have started a new era in the profession of auditing, under the expansion of professional services provided by the auditor, as began looming a new sun, and the hour of change in the profession, and began the auditor change in direction, and out of the idea of providing a single service is the opinion fairness of the financial statements to multiple services. The expansion of professional services to the auditor was not a luxury or services luxury offering to customers, but were the result of a variety of factors, including the associated observer accounts save the experience and skill and possession of specialist support as well as the enjoyment of independence and obtaining greater freedom in sentencing vocational and enjoy the advantage of diversifying sources of income . Among the factors associated with customers such as increasing awareness of the importance to obtain information relevant to some of the decisions provided the auditor instead of creating research centers high cost, there are factors linked to the environment of public such as competition in the labor market and the introduction of advanced technologies, and the expansion of business activity, as well as changes in the political environment, economic and social and legal.
Keywords
Accounting Hub

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