Auditors’ Professional Experience and its Effect in Reducing the Impact of Audit Problems – An Empirical Study in the Private Offices of Audit in Iraq

Abstract

This study aims to identify the benefits of the auditor's professional experience in reducing the impact of audit’s problems. The elements representing the professional experience of the auditor were identified by three elements and considered representative of the independent variables of the study, namely: (1) the period of the auditor's professional experience, (2) the level of qualifications that the auditor holds, (3) the nature of the auditor's specialization. It also diagnosed the problems that the auditor faces in his work based on previous studies and through polling the auditors' opinions . These Problems are : (1) Problems related to laws and legislation, (2) Problems related to professional associations and colleagues, (3) problems related to clients and managements, (4) behavioral aspects of Colleagues and social pressures.. The research uses the questionnaire method to gather the necessary information and data , and the statistical methods are used to analyze the information gathered. The results of the statistical tests showed that there is a positive linear relationship between the three independent variables and the four problems the auditor faces in his professional work. The analysis of the results indicates that the first variable(The length of the professional experience) takes the priority in terms of its impact on the problems faced by the auditor.