The Impact of auditors compliance with the initial auditing standard 315 on the quality of professional performance in the Iraqi environment
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Abstract
The research aims to identify the extent of Obligation of Auditors' commitment to International Audit 315 and its dimensions (Audit Accounting and Accounting Audit) and the impact of that on improving performance quality and its dimensions (Credibility - Durability - Durability) Serviceability in the Iraqi environment issued by the International Federation of Accountants (IFAC). And the need to work on applying the dimensions of the commitment of auditors to international auditing (AA) and (AAU), as well as improving the dimensions of performance quality (CR), (DU) and (SE) appropriately the bodies supervising the organization of the profession must commit members of the profession to spend hours of education and vocational training, especially in the field of international accounting and auditing standards.
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