The Role of Joint Auditing in Enhancing the Quality of External Auditing A Field Study in Iraqi Audit Offices and Firms

This study aims to determine the role of joint auditing in enhancing the quality of the audit process, by demonstrating the role of (contracting and engagement, cooperation and coordination, and distribution and allocation of work) in enhancing audit quality. The descriptive approach was adopted, applied to audit offices and firms subject to the supervision of the Iraqi Securities Commission. A questionnaire was distributed to a sample of 80 licensed audit firms and offices in Iraq, and 78 valid questionnaires were retrieved for statistical analysis.
The SPSS statistical program was relied upon to analyze the questionnaire, present descriptive statistics for the study variables based on arithmetic means and standard deviations, and test the hypotheses using simple and multiple linear regression.
The study found a statistically significant positive relationship between joint auditing and enhancing the quality of the audit process, through a statistically significant positive relationship between (contracting and engagement, cooperation and coordination, and distribution and allocation of work) and enhancing audit quality, in Iraqi audit offices and firms.