The role of the auditor in verifying the application of transparency indicators and their impact on improving the quality of audit
A Thesis Submitted to
The Council of the College of Administration and
Economics – Kerbala University ,as Partial Fulfillment of
Requirements for the Master Degree in Accounting Seaince
By
Marwa Mohammed Hussein
Supervised by
Assistant and Professor
Mohammed wafi A. AL. Shammary
Abstract
The purpose of the research is to identify the nature and role of the auditor in verifying the application of the sample banks to the transparency indicators and their impact on the quality of the audit by analyzing the content of the financial reports of the sample banks listed in the Iraqi Stock Exchange.
And measuring the extent to which they applied transparency indicators and their effect in improving the quality of auditing and enhancing disclosure, in addition to knowing the opinions of a group of auditors on the impact of transparency on the quality of auditing and the extent of their responsibility towards them Where the results of analysis of the financial statements of the banks sample research listed in the Iraqi market for securities for the period (2017-2018) that these banks apply transparency indicators, varying rates. But generally acceptable as it reached the highest level of application of transparency indicators for the bank across Iraq (76%) and the lowest level of application of transparency indicators of the Bank of Asia Islamic (63%) and the reason for this discrepancy lack of legal obligation to apply. As for the responses of the sample members on the questionnaire, the results showed that the application of transparency indicators improves the quality,
Audit and the auditor is responsible for the verification of these indicators because the application of transparency indicators promotes disclosure and thus The auditor obtains more useful information that enables him to express his opinion with greater quality, avoid disciplinary responsibility and avoid violating the rules of professional conduct.
