Joint Audit Between Application Difficulties and Improving Audit Performance


  • Basima Falih Al-nuimi Department of Administration & Accounting, Faculty of Humanities and Social Sciences, Koya University



Joint Audit, Double Audit, Dual Audit, Individual audit, Joint Audit Report.


Joint auditing is one of the methods of external auditing, and there have been many countries' experiences in this area and varied between the use of compulsory or optional. It is noticeable that it is often applied to financial Organizations in general and banks in particular. It is characterized by the participation of two audit offices in the completion of the audit work and come up with a joint audit report and a joint responsibility between the two offices. This would improve the performance of external audit and avoid many of the problems that accompanied the individual audit. The theoretical aspect of the research dealt with the subject of joint audit in terms of the definition of joint audit, reviewing the experiences of some countries in its application. And presented Pro and opposing views. As well as exploring the experience of its application in the Iraqi private banks in the Kurdistan region/Iraq by testing the hypotheses of the research through a questionnaire was designed for those concerned with this experience, which are both the departments of banks and auditors. The research concluded that compared to individual audits, the joint audit resulted in some additional burdens on the part of the banking departments, and the auditors faced some difficulties.


أولاً: المصادر باللغة العربية

- الجبر، يحيى بن علي و السعدون، ناصر بن محمد، ) 2014 (، "أثر المراجعة المشتركة على

جودة الأرباح المحاسبية للشركات المسجلة في سوق الأوراق المالية السعودي"، دورية

الإدارة العامة، المجلد ) 54 (، العدد ) 2 (، المملكة العربية السعودية.

- عبد القوي، أبو بكر شداد،) 2017 (، "أثر المراجعة المشتركة على تقرير المراجع الخارجي-

دراسة تحليلية"، رسالة ماجستير في علوم المحاسبة، كلية التجارة، جامعة أسيوط، جمهورية

مصر العربية.

- محمود، حسن شلقامي،) 2016 (، "منهج مقترح لتطوير ممارسات المراجعة المشتركة

وتوجيه محاور التطوير في ضوء جودة وتكاليف عملية المراجعة-دراسة ميدانية"، مجلة

المحاسبة والمراجعة، العدد الأول يونيو ، جمهورية مصر العربية.

ثانياً: المصادر باللغة الأجنبية

- Christodoulou, M., (2010), "Joint audits will increase fraud: Big Four partner",

- European Commission (EC), (2010), "Audit Policy: Lessons from the Crisis", Brussels.

- Financial Reporting Council (FRC), (2010), Response to Green Paper "Audit Policy: Lessons from the Crisis", London.

- Herbinet, D., (2014), "A Guide to Joint Audit- For a more effective audit market",

- ICPAS, "Joint Audit", Audit Guidance Statement No.10, July, 2015.

- Lesage, C.,Ratzinger-Sakel, N., Kettunen, J., (2011), " Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries",

- Porter,B.,Simon,J.,Hatherly,D.,(2014), Principles of External Auditing, 4th ed., John Wiley& Sons, Ltd. U.K.

- Ratzinger-Sakel, N., Audousset-Coulier, S., Kettunen, J., Lesage, C.,(2012), " What Do You Know About Joint Audit", The Institute of Chartered Accountants of Scotland.

- Zerni, M., Haapamaki, E., Jarvinen, T., Niemi, L., (2012), "Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audit", European Accounting Review, Vol. 21, No. 4.

ثالثاً: الروابط الالكترونية: