مهارتي التفكير الإبداعي والنقدي للمدقق الخارجي وتأثيرهما في الحد من المخاطر الجوهرية وانعاكسه على جودة التقرير

Rp-The Creative and Critical Thinking Skills of the Auditor and their Impact on Reducing the Risks of Materiality and their impact on the Quality .pdf

The research aims to assess external auditors’ creative and critical thinking skills and investigate the potential for further development. Additionally, it aims to examine the connection and impact between these thinking skills and the fundamental risks involved to evaluate the effect on the quality of external auditor’s reports. This evaluation is crucial for enhancing and advancing the auditing profession, ultimately leading to increased confidence among stakeholders in Iraq. The main objective is to improve the cognitive abilities of the auditor to enhance their professional performance. A questionnaire was employed to assess the research variables, with 250 questionnaires issued to auditors from the Federal Board of Supreme Audit and auditors’ offices throughout Iraq. The study was conducted using 205 valid values as the basis. The study hypotheses were tested using the least squares method in a simple linear regression analysis, utilizing SPSS v.26 and AMOS v.25. The study determined that the external auditor can generate ideas and creativity to improve the effectiveness of the work team they are a part of. The external auditor demonstrates not just originality in creative thinking but also excels in critical thinking, further enhancing their open-mindedness rather than relying solely on their mental abilities. Inadequate internal control increases the likelihood of significant errors and misrepresentations, necessitating the auditor to devise innovative strategies to mitigate these risks. The researcher has discovered that auditors issue an opinion stating that the financial statements are prepared in accordance with the relevant financial reporting framework, which is evident in the report’s quality.