An assessment of auditing quality based on the performance, independence, and reputation of the auditor, from the perspective of Iraqi auditors

Abstract

An analysis of the most critical quality audit factors in Iraqi commercial banks is presented in this paper. Respondents selected by simple random sampling were asked about their perceptions of internal and external auditors and their financial managers. The components of our study were auditor qualifications (AQ), auditor independence (AI), and auditor reputation (AR). Various theories were used to conduct this study, including agency, adaptive structuration, and stewardship. The primary study's methodology was regression analysis. Based on the regression analysis, auditor qualifications significantly impacted auditing quality. In addition to auditor independence, auditor reputation also influences auditing quality.