Proposed Model for Measuring Audit Quality in the Iraqi Environment According to IAASB and PCAOB Editions

Abstract

The research aims to propose special indicators to measure audit quality by relying on international publications, especially publications of the International Auditing and Assurance Standards Board (IAASB) and publications of the Public Company Accounting Oversight Board (PCAOB). These indicators were formulated to suit the Iraqi environment by relying on the opinions of auditors (working in the sector) Private and government) and academics specializing in accounting and auditing (through personal interviews with auditors in Iraqi audit offices and the Federal Financial Supervision Bureau), in addition to an examination form that attempted to measure the availability of audit quality indicators in the Iraqi environment