The Relationship and Impact of the External Auditor’s Feeson Audit Quality of Financial Statements: A Case Study on Audit Companies and Offices Operating in Iraq
DOI:
https://doi.org/10.51173/tjms.v2i1.25Keywords:
auditor’s fees, audit quality of data, accounting information, International standards on AuditingAbstract
The aim of this study is to indicate the impact of the auditor's fees (audit tenure, size of the audited company, complexity level of the company, risk faced by the company) on audit quality. According to the Auditors’ Bulletin published by the Iraqi Board of Controlling and Account auditing, the study population include 316 working audit offices in Iraq. The questionnaires were distributed to the study sample (N= 225) of the workers in the research organization using the method of random samples. Then, the (225) questionnaires were analyzed by the statistical program (SPSS). International Standards on Auditing for the significance level (α ≤ 0.05) in the Iraqi business environment. The study concluded that the auditor’s fees related to companies or auditing institutions have a statistically significant effect (α 0.05) on the quality of the company auditing statements and accounting information in the Iraqi business environment, based on the International Standards on Auditing.
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