The Impact of the Joint Audit on the External Auditors Opinion of An Applied Study on a sample of companies listed on the Iraqi Stock Exchange
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Abstract
The research aims to test the effect of joint auditing on the opinion of the external auditor (the unqualified opinion, and the qualified opinion), for a sample of (19) banks in the Iraqi Stock Exchange, using multiple regression analysis to test the research hypotheses during the period (2012-2019). The research dealt with analyzing the content of the financial statements published in the Iraqi Stock Exchange using the Pearson correlation coefficient. The level of relationship between the joint audit and the auditor's opinion was tested, and the statistical program (SPSS) was adopted in analyzing the answers and presenting and interpreting the research results. The results concluded that there is a negative relationship between the joint audit and the auditor's opinion. That is, the adoption of the joint audit approach does not have a positive moral effect on expressing a conservative opinion in the audit report. As well as the instability of the regression model in terms of the value of (F) of (2.989). Which is not significant at the level of significance of 5%, meaning that it is not possible to estimate, the auditor's opinion in terms of joint auditing, and this indicates the invalidity of the model.
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