Volume : III, Issue : VI, June - 2013

Factors Affecting the Quality of the Auditing Work in Public Sector

Dr. Thamir Mohammed Mahdi

Abstract :

The problem of identifying the factors affecting the quality of the auditing profession performance is a matter of particular importance at the present time, specifically after the existence of the financial problems in a number of major business establishments in the world, which is linked to the credibility and quality of the work of independent accounts observer .This recalled the big controversy emerged after economic crisis in the years 1997–2002 with the collapse of Enron company, and after the announcement of inflation in the company’s profits and, therefore, to the declaration of bankruptcy. In addition the biggest fraud and manipulation has been revealed in WordCom company in 2002 accompanied with accusations against the auditing profession that increased the negative impact of the crisis .Thus, the focus includes aspects associated with the factors affecting the quality of the performance of controlling work, the parties or the relevant actors, and the recommendations from the professional organizations.

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Dr. Thamir Mohammed Mahdi Factors Affecting the Quality of the Auditing Work in Public Sector Indian Journal of Applied Research, Vol.III, Issue.VI June 2013

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