Enhancing the Core Competencies of Auditors to Raise the Quality of Auditing : An Exploratory Study of the Opinions of a Sample of Academics and Professionals

Abdulkareem, Arsalan I.

doi:10.33899/tanra.2025.158399.1475

	Enhancing the Core Competencies of Auditors to Raise the Quality of Auditing : An Exploratory Study of the Opinions of a Sample of Academics and Professionals
TANMIYAT AL-RAFIDAIN
Volume 44, Issue 146 - Serial Number 2, June 2025, Pages 328-352 PDF (673.39 K)
Document Type: Research Paper
DOI: 10.33899/tanra.2025.158399.1475
Author
Arsalan I. Abdulkareem^*
Department of Accounting, College of Administration and Economics, University of Mosul, Mosul, Iraq.
Abstract
In light of the rapid changes in the economic and financial environment, there is a growing need to enhance audit quality as a fundamental tool for ensuring transparency and accountability in financial reporting. Auditors are the cornerstone of this process, as the quality of audit results depends largely on the core competencies possessed by these professionals. Not many studies have addressed the topic of core competencies in all its dimensions and their impact on auditors' work, whether at the local or international level. Although some dimensions have been addressed individually, some dimensions have not been addressed at all, such as human capital. This study attempts to answer the following addressed the problem through the main question: Do auditors' core competencies play a role in achieving audit quality? Thus, the study aimed to examine the role of auditors' core competencies in their dimensions (empowerment, communication, professional competence and training courses, teamwork, human capital) in achieving audit quality. The research concluded that auditors' core competencies play a role in achieving audit quality. The research recommended the need to pay attention to auditors' core competencies and adequately qualify them to benefit from them in achieving audit quality.
Keywords
Core Competencies; Professional Competence; Auditor; Audit Quality

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