The effect of using brainstorming to improve the professional skepticism of the external auditor to discover fraud in the financial statements: A study of the opinions of a sample of external auditors in Iraq
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Abstract
The research aims to identify the concept of brainstorming and professional skepticism in auditing, and to clarify the impact of brainstorming sessions on improving the professional skepticism of the external auditor to discover fraud in the financial statements, in addition to identifying how brainstorming of external auditors affects fraud by supporting professional skepticism. As for the study sample, it included a selected group of external auditors who carry out audit tasks in the Office of Financial Supervision and private auditing and control offices, using the descriptive analytical method, by preparing a questionnaire and according to the five-year Likert scale for a random sample, through distributing (60) questionnaires, and (54) were retrieved. 52 of them are valid for study, i.e. 86.7% of them, which is a good and acceptable percentage for scientific research purposes. The research found that brainstorming refers to open discussion sessions among members of the audit team that help the auditors improve the professional skepticism of the audit team by understanding and anticipating the strategic behavior of the management to know how the management can commit fraud and hide it in the financial statements. The research recommends the need for the relevant authorities to in the auditing profession, by holding specialized seminars and workshops, to introduce and remove brainstorming and professional skepticism, for the purpose of increasing awareness and awareness of external auditors, and developing their abilities and skills of the importance of brainstorming. And its role in improving appropriate professional skepticism to ensure the quality of the audit process.
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