The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Evaluate the quality of the external auditor’s report according to International auditing standards applied research) for the student Neamah Abdul Ameer Hammood to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to clarify the concept of the quality of the auditor’s report, the considerations and characteristics on which it is based, its types, and its relationship to the evaluation process and performance improvement, and to identify the gap between the requirements for preparing and presenting the auditor’s report on the financial statements according to the ISA and its counterpart in the Iraqi environment (Audit Guide No. (2)), and to Explaining the role and importance of the ISA related to the auditor’s report: (570, 700, 701, 705, 706, 710, and 720) in developing auditors’ reports on the financial statements in Iraq to provide more useful and appropriate information to internal and external users by proposing a model audit guide for the auditor’s report on the financial statements to be approved. In the Iraqi
