دور الالتزام مراقبي الحسابات بأخلاقيات المهنية في تعزيز جودة تدقيق المشترك (دراسة تحليلية لإراء عينة من مراقبي الحسابات في الاقليم كوردستان-العراق )

Abstract

This research aims to demonstrate the role of auditors' professional ethics in improving joint audit quality. The study's scientific significance stems from its focus on a modern and vital topic: the role of auditors' adherence to professional ethics in enhancing joint audit quality. To achieve this objective, the researchers relied on primary sources, namely a questionnaire designed based on previous studies and the theoretical framework of the research variables. The research sample consisted of (72) auditors from audit firms and companies. After analyzing the data and testing the hypotheses, a number of conclusions were reached, the most important of which is: The results showed a positive and significant impact of auditors' professional ethics on improving joint audit quality at the overall level, supported by the calculated F-value of (67.404). In light of these findings, the researchers recommend several measures, the most important of which is the necessity for auditors to adhere to professional ethics. Complete independence is essential when conducting joint audits, given the proven pivotal role these audits play in enhancing joint audit quality and minimizing bias in professional opinions.