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Auditors Commitment by Professional conduct Rules and its Effect The Quality of Performance | ||
| Al Kut Journal of Economics Administrative Sciences | ||
| Article 1, Volume 0, Issue 12, 2018, Pages 202-232 | ||
| Author | ||
| Maged Abid Zaed Hamad | ||
| Abstract | ||
| Abstract The research aims to recognition of Auditors' Commitment in Iraq by professional conduct rules and it's effect on the quality of performance , hence the importance of auditing profession increased in Iraq during the last years because of the economic openness and the increase in the number of private sector companies which established recently , in 2012 the number of registered companies was about 87612 company works in contracting activity , industry , trade , tourism …etc. As well as a number of investment foreign companies in Iraq which require more active inspection since for each profession there must be rules , laws and systems related to it , so for auditing there are several laws , rules and instructions which organize it’s work. Auditing profession suffer of several problems and obstacles like commitment by laws , systems and laws which organize the profession. Due to the importance of professional conduct rules and the commitment by it for the auditor and community, this issue received great interest by local , Arabic and global professional bodies in order to recognize Auditor's Commitment in Iraq by professional conduct rules and it's effect on the quality of performance through viewing the theoretical side of the profession , organizations and the authorities which organize the auditing profession as well as a number of Questionnaire numbers distributed on ( 50 ) auditors work now , descriptive statistics methods and ( T. test ) were used to determine the results , depending on the theoretical and practical sides of the research was reached to several conclusions and recommendations which the researcher introduce it as suggestions to concerned authorities to recognize Auditors' Commitment by professional conduct rules and to work on the developing professional performance for the auditor. | ||
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