دور نظم رقابة جودة التدقيق في ازدياد الطلب على خدمات التدقيق: دراسة لآراء عينة من المحاسبين القانونيين ومراقبي الحسابات في مكاتب التدقيق العاملة في إقليم كوردستان

Abstract

The current study aims to determine the role of audit quality control systems in improving the quality of audit services and increasing the demand for them in the Kurdistan region based on the international standard on auditing (ISA) No.220 (Quality Control for an Audit of Financial Statements). The research problem indicates that audit offices operating in the Kurdistan region suffer from limited capabilities and possibilities which impose a kind of introversion and isolation, not like other auditing offices which are always seeking to expand their services and to widen the field  of the work and also to increase the demand for the services. Therefore, adopting the policies and procedures of audit quality control by audit offices operating in the Kurdistan region leads to increase the demand for these services and expand its scope of work. In order to reach the research goal, a questionnaire was given to a group of (68) chartered accountants and auditors those are working at the audit offices in the Kurdistan region. Then the results were analyzed by using the Statistical Package for Social Sciences (SPSS). The research come to a point that by applying the policies and procedures of quality control in the audit offices operating in the Kurdistan region lead to improve the quality of services provided to customers. Furthermore, it rises the customer's confidence in this facility which subsequently increases the demand for the service. Also, it addresses the crisis of low confidence in the quality of financial reports of the business organizations in the Kurdistan region. Consequently, there is a significant statistical relationship between the elements of audit quality control systems and rising the demand for audit services. The current research suggests that the audit offices operating in the Kurdistan region should be aware of the importance of the quality control of audit and its benefits of compliance with quality control standards. In addition, to their commitment to develop policies and procedures to improve audit quality and increase user’s confidence and demand for high quality audit services.