The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits

Ali Mohammed Hassan AL-Bakate; Sohad Sabih Al-Saffar

doi:10.51173/jt.v4i4.707

Authors

Ali Mohammed Hassan AL-Bakate Technical College of management - Baghdad, Middle Technical University, Baghdad, Iraq.
Sohad Sabih Al-Saffar Technical College of management - Baghdad, Middle Technical University, Baghdad, Iraq.

DOI:

https://doi.org/10.51173/jt.v4i4.707

Keywords:

International Auditing Standard (220), Quality, Strengthening Audit Processes, Audit Firms and Offices

Abstract

The research paper aims at knowing the link between the policies and procedures of the International Auditing Standard (220) quality control and enhancing the audit process, increasing the reliability of its output, developing its capabilities and capabilities, diversifying its activities and services provided, access to quality and reducing the expectations gap, so the policies and procedures of the International Auditing Standard (220) control were Quality, the guarantee to reach this and consequently the customer’s satisfaction, which helps in providing a neutral technical opinion that expresses the economic and financial position of the unit and its business activity honestly and fairly. Quality and enhancing audits, the research was based on the hypothesis (there is no significant correlation between the policies and procedures of the International Auditing Standard (220) Quality Control and Enhancement of Audits), the practical aspect of the research was completed by designing a questionnaire number (115) distributed On a number of auditors working in the Federal Financial Supervision Bureau, private auditing offices and companies, in order to know the extent of the linkage and impact achieved by the policies and procedures of the auditing standard. Quality in enhancing audits. The results reached through this paper are as follows:) 1) The results of the statistical tests showed general agreement about the relationship between the policies and procedures of the International Auditing Standard (220) and the strengthening of audits by audit firms and offices. As for the recommendations, they are as follows: (1) Obligating auditing companies and offices to implement the policies and procedures of International Auditing Standard (220) Quality Control, and emphasizing their application amid strict control procedures.

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