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Proposed system of quality control on the performance of assistant auditors (the study of a number of auditing offices in the governorate of Nineveh) | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 77, 2018, Pages 17-42 | ||
| Author | ||
| M. M. Saba Ahmed Saeed | ||
| Abstract | ||
| Given the importance of the role of assistants in the offices of the auditors as the tool executing the work requires the command of the auditor to design a system of quality control on the performance of their work and that leads to give reasonable assurance that the services performed in line with professional requirements and gives an objective more seriously at work, is the importance of research of the importance of establishing a system of quality control on the performance of assistant auditors, as it leads to upgrade their performance and the research aims to design a system of quality control on the performance of assistants in order to be applied in the office sample is the research problem in the absence of a framework for quality control on the performance of assistants and the lack of procedures lead to poor performance of professional assistants The hypothesis is represented in the presence of a framework for quality control on the performance of assistants and the availability of procedures leads to increase the effectiveness of the performance of assistants have been analyzing the results of research by analyzing the answers the research sample of a number of auditing offices in the province of Nineveh, and the most important results reached from the theoretical side, they include that the application of quality control system requires a commitment to international standards, particularly standards of quality control as well as contractual terms and legal The most important results that have been reached from the practical side, they are that there is no system of quality control on the performance of assistants. | ||
| Keywords | ||
| Axis of accounting | ||
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