The role of Factors influencing the enhancement of the quality of Forensic auditing - A survey study of the opinions of a sample of financial experts and accountants in the Erbil District Court of Appeal

Abstract

The aim of the research is to identify the Forensic audit in terms of concept, origin, and objectives, and to demonstrate the importance of the factors influencing the Forensic audit and the extent of their impact on its quality by investigating the hypothesis that applying the factors influencing the Forensic audit effectively and efficiently would help in raising the quality of the Forensic audit. In order to test the hypotheses of the research, the questionnaire was designed and distributed to a sample of financial experts and accountants in the Court of Appeal of the Erbil region, and it was based on the appropriate statistical analysis methods to measure the research variables and diagnose the relationship and the impact between these variables. The researchers reached several conclusions in the light of the research results, the most important of which was that there is a positive effect of the factors affecting the quality of auditing on raising the level of Forensic auditing by increasing the level of awareness in the surrounding environment that may not accept the idea quickly. Activating Forensic audit along with Forensic accounting in the courts of the Kurdistan Region as a legal, accounting and auditing tool that can be used for financial and accounting arbitration Tract.