دور تبنّي معيار (220) في تعزيز جودة الإبلاغ المالي - دراسة تحليلية

Abstract

The application of Standard 220 is of great importance in regulatory circles and the business environment. As a result, we are trying to explain the impact of applying the International Standard on Auditing (ISA) 220 on audit practices in the offices included in the study and their relationship to (QOFR)* in the local context. The study was conducted on a sample of 50 auditor offices in Baghdad using a random distribution method. The research used a descriptive analytical approach consisting of three main areas: collecting demographic information for the sample, questionnaire items related to Standard 220, and questionnaire items related to (QOFR). The questionnaire was designed using established standards and analyzed using the statistical program SPSS. Based on the data collected, several conclusions were drawn. One important finding is that staff allocation in audit quality achieves a good level, with an average score of 4.004. This highlights the importance of carefully evaluating applicants and selecting competent employees who can meet the needs and requirements of the office. As a recommendation, the researcher suggests strengthening the employee selection and recruitment process by conducting comprehensive assessments of job applicants in the field of quality auditing and selecting individuals with the necessary skills and experience.