The effect of applying the international auditing standard (620) on auditor independence and improving audit quality - an analytical study of the opinions of a sample of academics and auditors in the Kurdistan Region – Iraq.

Abstract

The research aims to demonstrate the impact of the application of (IAS620) to benefit from the work of an expert auditor on the independence of the auditor and improve the quality of audit, and to achieve the goal of the research and test its hypotheses, data were collected in the literature and previous relevant studies, through which secondary data were obtained, which formed the theoretical framework For the research, as for the practical framework, a questionnaire was designed that fits with the subject of the research and its hypotheses, and (120) questionnaires were distributed (50) to auditors, (30) to chartered accountants, and (40) to academics. Statistical (SPSS) and hypothesis testing, the researcher reached a set of results, the most important of which is: that whenever the auditors adhere to the application of the international auditing standard (620), this leads to improving the levels of independence of the auditor and thus improving the quality of auditing, and the research recommends working to direct the attention of audit offices And auditors need to apply (IAS 620) and conduct research and studies related to international auditing standards in cooperation with academics in order to deepen the scope of theoretical and applied knowledge and share it between the two parties.