Factors affecting the change of external auditor from the point of view of the external auditors and the administrations of Iraqi companies ((field study))

	Factors affecting the change of external auditor from the point of view of the external auditors and the administrations of Iraqi companies ((field study))
magazine of college Administration&Economics for economic &administration & financial studies
Article 1, Volume 314, Issue 3, 2013, Pages 189-216
Abstract
The auditor's independence means freedom resources that are available to make it accessible to all information and records relating to controlled bodies and access to this information. And derive the importance of this topic as a result of the bodies controlled the appointment and isolate the auditor and therefore reflected in the final report targeted this research study the most important factors that influence the change auditor Iraqi from the viewpoint of the auditors on the one hand and the administrations of companies on the other has research found that there are factors affect a significant effect on the auditor change the most important (issue observer report conservatively. competition taking place between the auditors' offices. having a personal relationship with another auditor. obtain additional services from another accounting Oversight Office)
Keywords
Factors affecting the change of external auditor from the point of view of the external auditors and the administrations of Iraqi companies

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