Prepared by : MM AhmeD Rahi Abed                                                         


The research aims to identify the extent of Iraqi laws, regulations and rules of professional conduct in Iraq and rules of procedure of the Association of Accountants in Iraq with the audit of 220 standard compatibility, and lack of clarity in the rules of professional conduct and regulations that are consistent with this standard the auditors led to the non-application of the standard audit quality and assumed study that achieving audit quality is through the issuance of laws and regulations and to clarify the rules of professional conduct that are consistent with the international standard on auditing 220 quality, the researcher suggested a set of conclusions including: contributing to the implementation of international quality standard No. 220 significantly reduce the expectation gap and the protection of Chartered Accountants of falling under a table lawsuits that could lift them from third parties, and the weak role of the Association of Accountants and auditors Iraqi directing the attention of the auditors’ requirements checksum quality work. The study also found a number of recommendations including: the Council of the profession regulatory bigger role more effectively on checksum performance, which imposes the need to issue or adopt standards related to control of the quality of the audit as well as the drafting of a specialized program in this area and set up committees to a pop-up by the Council of the profession to take over the functions of the expansion of roles private auditing firms in Iraq in the field of isotope examination by taking action mechanism allow the establishment of offices by applying the peer review program

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