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E-ISSN : 2249 - 4642 | P-ISSN: 2454 - 4671



The Role of Joint Auditing to Improving the Quality of the Electronic Auditor's Report in Iraqi Banks

Prof. Dr. Yosra Mnif, Abdul Star Abdul Jabar Salamn

Volume: 12 Issue: 3 2022


This study aims to demonstrate the impact of joint auditing on improving the quality of the electronic auditor's report in Iraqi banks, by examining whether the banks that have been audited by independent auditors are of high quality in the electronic audit report from the banks that are audited by a single auditor. In addition, to test the hypotheses, the study used a sample of 10 Iraqi banks during the period from 2015 to 2020. The results of multiple regression analyzes show that the companies that were audited by joint auditors are of high quality in the electronic audit report from the banks that were audited by individual auditors. . However, the results showed that electronic audit reports are more appropriate in banks that use joint audit, and the results also showed that the electronic audit report is more understandable and has an honest representation in banks that use joint audit.

DOI: http://doi.org/10.37648/ijrssh.v12i03.020

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