The Role of Audit Offices Operating in The Kurdistanregion In Improving the Quality of External Audit According to Auditing Quality Standard No. 220

الملخص

This research aims to study the extent to which audit offices operating in the Kurdistan Region / Iraq adhere to Standard No. (220) for international audit quality control, and to identify deficiencies by the authorities responsible for following up on quality control applied in audit offices in the Kurdistan Region, and to shed light on the role of universities and institutes Professionalism and the Accountants Syndicate in developing accounting education. The research came out with a number of conclusions, the most important of which were: The scientific qualification, practical experience of the auditor, and his familiarity with international auditing standards are important indicators of the quality of the auditing process. And that the scientific qualification aspect is in constant need of the development process and keeping abreast of modern scientific developments, especially in professional matters such as international auditing and accounting standards,And the rules and ethics of professional behavior. It can be said that the results reached can be a message to officials in higher education institutions in the region to take them in order to create the appropriate conditions for developing these skills by improving and developing accounting education programs in accordance with the requirements of international education. The research also reached a set of recommendations. The most important of them are: Reconsidering the laws governing the profession in the Kurdistan Region, addressing the weaknesses therein, and developing clear and direct legal texts that oblige the audit offices to follow and apply general controls to control the quality of the auditing process and apply the necessary policies and procedures that ensure attracting experienced auditors, and pay more attention. The profession of auditing accounts in the region.