The Impact of Auditors' Use of Prepackaged Accounting Procedures on Audit Risk and Audit Quality: An Analytical Study of a Sample of Auditor Opinions in the Kurdistan Region of Iraq

Abstract

Owing to the risks and challenges facing the work of auditors, the development in dealing with accounting programs ought to be kept pace with and be scientifically and practically qualified in order to be able to express a neutral technical opinion on the financial statements. Therefore, the research included three sections focused on the effect of employing ready-made accounting programs by auditors on audit risks and quality. The statistical program SPSS was adopted to reach to an analysis of the results of the questionnaire distributed to a sample of auditors who work in auditing accounts and have been at work for a long time. The research hypotheses mentioned in the research have been proven. The researchers reached a set of conclusions and recommendations that serve the auditors and other parties for the purpose of working professionally to reach efficiency and quality in dealing with accounting programs. One of the most important conclusions reached by the researchers is that the auditors have the ability to deal with accounting programs, which leads to reducing risks and increasing the quality of auditing. One of the key recommendations is a great necessity for the development courses for auditors in the technical aspects of accounting programs, as these programs are permanently developing and modernized