The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits
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 servi...
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| Format: | Article |
| Language: | English |
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middle technical university
2022-12-01
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| Series: | Journal of Techniques |
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| Online Access: | https://journal.mtu.edu.iq/index.php/MTU/article/view/707 |
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| _version_ | 1832595141442928640 |
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| author | Ali Mohammed Hassan AL-Bakate Sohad Sabih Al-Saffar |
| author_facet | Ali Mohammed Hassan AL-Bakate Sohad Sabih Al-Saffar |
| author_sort | Ali Mohammed Hassan AL-Bakate |
| collection | DOAJ |
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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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| format | Article |
| id | doaj-art-b27a08aada5b494ca5f79c8ddd8b609b |
| institution | Kabale University |
| issn | 1818-653X 2708-8383 |
| language | English |
| publishDate | 2022-12-01 |
| publisher | middle technical university |
| record_format | Article |
| series | Journal of Techniques |
| spelling | doaj-art-b27a08aada5b494ca5f79c8ddd8b609b2025-01-19T11:02:03Zengmiddle technical universityJournal of Techniques1818-653X2708-83832022-12-014410.51173/jt.v4i4.707The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of AuditsAli Mohammed Hassan AL-Bakate0Sohad Sabih Al-Saffar1Technical College of management - Baghdad, Middle Technical University, Baghdad, Iraq.Technical College of management - Baghdad, Middle Technical University, Baghdad, Iraq. 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. https://journal.mtu.edu.iq/index.php/MTU/article/view/707International Auditing Standard (220)QualityStrengthening Audit ProcessesAudit Firms and Offices |
| spellingShingle | Ali Mohammed Hassan AL-Bakate Sohad Sabih Al-Saffar The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits Journal of Techniques International Auditing Standard (220) Quality Strengthening Audit Processes Audit Firms and Offices |
| title | The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits |
| title_full | The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits |
| title_fullStr | The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits |
| title_full_unstemmed | The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits |
| title_short | The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits |
| title_sort | relationship between the policies and procedures of international auditing standard 220 quality control and enhancement of audits |
| topic | International Auditing Standard (220) Quality Strengthening Audit Processes Audit Firms and Offices |
| url | https://journal.mtu.edu.iq/index.php/MTU/article/view/707 |
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