Proposed Framework for the Governance of the Auditing Profession in Iraq

Abstract

The research dealt with the subject of the governance of the auditing profession in Iraq for the purpose of improving the professional performance of the auditor problem of the research was to know the impact of the proposed framework for the governance of the auditing profession in Iraq, and the concept of governance of the auditing profession received the attention of many researchers. However, a clear and specific concept of it did not crystallize either in the standards issued by international organizations or in the studies conducted by the research. The reason is that the services provided by the auditing profession cannot be tested in advance and there is difficulty in measuring the quality of performance after completing the audit process in addition to the lack of expertise for the beneficiaries of this service, and the objectives of the research were focused on presenting and discussing the concept of governance of the auditing profession as contemporary concepts. And the statement of the impact of using it as a means to improve the quality of the professional performance of auditors and their role in reducing the expectations gap in the auditing profession, as well as trying to design a proposed framework to represent the relationship between the governance of the auditing profession and improving the quality of professional performance and its contribution to the discovery and reduction of the expectations gap in the auditing profession. And the study found the need for the regulators of the auditing profession in Iraq to apply a framework for the governance of the auditing profession in Iraq and adopt a policy of educating stakeholders and increasing their awareness of the responsibility of auditors.