Search Results for audit-quality

Abstract

The research aims to provide a scientific framework on artificial intelligence and determine the impact of using artificial intelligence on audit quality in light of the digital transformation and review some studies on the role of artificial intelligence on audit quality. To achieve this goal and by adopting the descriptive, inductive and analytical approach, a number of hypotheses were formulated and by designing a questionnaire distributed to the research sample represented by accountants and auditors, The number of questionnaires was (70), where the questionnaire was subjected to statistical analysis using the (SPSS) program and several conclusions were reached, the most important of which is that there is a statistically significant correlation between artificial intelligence and audit quality in light of the digital transformation. At a significance level of (1%), meaning that the decision result is acceptable with a confidence level of (99%). The answers of the research sample agreed that the use of artificial intelligence, including its technologies, most notably expert systems in light of the digital transformation, achieves audit quality. In light of the conclusions, a number of recommendations were made, the most important of which is encouraging economic units to transform digitally by replacing traditional accounting systems with computerized systems to encourage auditors to use artificial intelligence in the auditing process, as well as holding courses and conferences to enhance auditors’ awareness of the importance of using artificial intelligence and its techniques using digital auditing and its role in achieving audit quality in light of the rapid spread of technology

Abstract

The research aims to bring together work offices and adjust certain machine and system settings and their relationship to security elements to ensure the quality of integration services in the field. We investigated the following hypothesis: "There is no significant correlation or influence between the application of the International Auditing Standard (ISA220) and its validity."

The researchers prepared the practical aspect of the research by distributing (98) questionnaires to a number of auditors in private audit offices and companies, in order to determine the extent of the relationship and impact achieved by the policies and procedures of the quality control standard in enhancing competitive advantage. One of the most prominent conclusions is that the adoption of the ISA 220 standard by audit offices represents a key factor in achieving competitive advantage, as it contributes to raising the level of audit quality and reducing risks.

Abstract

The aim of the research is to provide a theoretical introduction to the ethics of the auditing profession with a review of the role of ethics in the auditing profession in achieving and enhancing the quality of auditing for auditors working in a sample of audit offices operating in Iraq, as the sample consisted of (50) auditor offices, and to achieve the research objectives, the two researchers prepared a questionnaire It included (25) items, and they were analyzed using the statistical program (SPSS). The two researchers reached a number of results, the most prominent of which are:
1. There is a high commitment of the auditor in Iraq to the ethical codes of the auditing profession, which contributed to achieving the quality of auditing.
2. The ethical codes of auditing profession adopted in Iraq do not fully contribute to the economic and social welfare of society.
3. There is a statistically significant relationship between the auditors ’commitment to ethical behavior and the quality of the audit work, as the responses of the research sample showed a clear agreement on the existence of the relationship.
In light of this, a number of recommendations were presented, the most important of which are:
1. The necessity for the Board of Auditing and Auditing Profession in Iraq to hold sessions and seminars dealing with the rules of ethical behavior, especially with regard to honesty and avoiding personal judgments and whims, except within narrow and professionally justified limits.
2. The necessity of activating the role of monitoring committees in the auditing profession council to perform its supervisory role on all aspects of auditing, especially limiting the negative impacts of the beneficiaries on auditing processes.
3. The need to pay attention to the dimension of professional requirements by setting policies and procedures that affirm and commit the auditor to adhere to the principles of independence, objectivity and integrity

Abstract

The research problem represented by that Sudanese companies and financial institutions are exposed to many audit risks that hinder their continuity and the achievement of their objectives, which prompted these companies, financial institutions and those in charge of organizing the auditing profession to search for modern and contemporary methods of auditing to reduce these risks.
The maim of the research is to present a conceptual framework for contemporary trends in auditing, with an indication of their importance in determining the audit risks.
The study relied on the field and investigative method, and the questionnaire was adopted as a means of collecting data. The statistical method was also used to analyze the data using the Statistical Package for Social Sciences (SPSS).
The research reached several results, including: The environmental audit helped to give a clear Vision of the impact of environmental activities on the financial values of the project. The strategic audit, led to fewer errors, which increased confidence in the financial reports. Quality audit facilitated access to more accurate audit evidence and better performance of the audit process. The application of peer audit, helped ensure compliance with the ethics and conduct of the profession. The study also recommended a number of recommendations, including: The National Audit Bureau should pay attention to activating contemporary trends of auditing because of their effective role in reducing audit risks and the positive results that these trends achieve on the performance of the audit process. The necessity for accounting and auditing firms to pay attention to professional requirements and competence due to their importance in promoting contemporary auditing trends.

Abstract

The main objective of this research is to study the effect of applying the joint audit method in external audit offices by auditors in contributing to reducing and narrowing the emergence of the expectations gap in the performance of auditors. Because of its impact in reducing the expectations gap in auditing, the results of the field study indicated that there is a complete conviction on the part of the external audit offices of the importance of joint auditing. The results of the study were drawn from the field study with the hypothesis of the theoretical study, which indicated that there is an effect of joint auditing towards limiting the emergence of an expectations gap from the auditors' point of view. The local environment, which is no onger commensurate with the nature of some economic projects.

Abstract

Planning the audit process is one of the basic standards and one of the audit requirements that the external auditor must abide by in order to complete the audit profession and reach the expression of professional opinion and achieve audit quality. The examination of internal control for the entity subject to audit is the first steps taken by the external auditor in order to identify weaknesses and defects in Internal control, which affects the determination of the size, adequacy and suitability of the evidence by using the statistical sampling method and depending on his personal experience. In order to continue carrying out its normal business during the coming period, the external auditor must obtain and evaluate sufficient and appropriate evidence to reach the appropriate conviction, in addition to presenting a set of recommendations, the most important of which is the need to be completely accurate in the external auditor’s report, taking into account the audit risks that lead to expressing an opinion Inappropriate in the financial statements.

Abstract

The study aims to shed light on the types of risks associated with the use of information technology in the audit process that face the external auditor, and to demonstrate the impact of these risks on the quality of the external auditor’s performance through the auditor’s academic and professional qualifications, rules of professional conduct, and consistency with field work standards. The study was based on the hypothesis The main principle is that the external auditor’s identification and evaluation of the risks that he may be exposed to when using modern techniques represented by auditing technology can result in a series of positive results, which in turn enhance the quality of his performance in the auditing process. In order to achieve the objectives of the study and examine and test its sub-hypotheses, it was adopted The study adopted a descriptive analytical approach through constructing and drafting a questionnaire that was distributed to the study sample consisting of a group of external auditors working in auditing offices and companies in the Republic of Iraq, and then analyzing the study data through the use of a number of statistical means and methods.

The study reached a set of conclusions, the most important of which is that the expansion and spread of the use of information technology in many professional works has placed the auditing profession on the need to keep pace with technical developments, as there has become an urgent need for the use of technology by the external auditor in his audit work. Information has provided many opportunities and provided many competitive advantages, but its use is associated with various risks that require the external auditor to recognize and evaluate them in advance to take the necessary precautions and procedures and thus will positively affect the quality of his performance when conducting the audit. The study also recommended the need for auditing offices and companies in Iraq Which uses technology in its work with all policies and procedures that ensure that all auditors are aware of the risks of technology and the extent of its impact on the quality of the external auditor’s performance