Amjed Kareem Ghadhab, Adnan Kadhum Matrood, Ali Mahdi Hameed
This study aims at providing a clear understanding of the factors that affect the quality of the performance of the external auditor working in the Iraqi audit firms and companies. The importance of external auditing stems from its impartiality of working to increase the credibility of the reports by conducting high quality audit to provide the appropriate information and raise the degree of reliability. In addition, this study highlights the important role of the auditor’s performance quality. The study has an empirical field dimension related to finding the factors affecting the quality of external auditor performance, which is an analytical study of the opinions of auditors working in Iraqi audit firms and companies. To achieve the objectives of the study and approve its hypotheses, a survey was conducted consisting of 102 questionnaires distributed to a number of auditing offices and companies operating in Iraq, which represent the population of the study. The population of the study was all majored in accounting and auditing to obtain adequate answers that reflect the reality of the audit work provided by the audit offices in Iraq. As far for the statistical methods, the researcher has chosen two reliable methods that are suitable for the researcher empirical results and findings. These methods adopted are SPSS and Five-Point Likert Scale. The study has reached a number of conclusions, the most important of which is that ‘The need to strengthen the role of external auditing through the issuance of instructions, guidelines, and controls to develop the profession, in the field of accounting and auditing.’ The study reached important recommendations, the most important of which is the need for the audit offices to adhere to the quality control system (peer review) and complete independence from the customer, which enhances confidence in the auditor's report by all parties dealing with the economic unit.