College of Administration and Economics / University of Kerbala has discussed the M.A thesis which is entitled ” external auditor’s creative and critical thinking skills and their impact on reducing fundamental risks and their impact on quality of the report”.
The study, presented by Eman Baqir Al-Moussawi, aims at determining the extent to which the external auditor possesses skills of creative and critical thinking and the extent of possibility of developing them.
The study finds out that there is a keenness among external auditors of Federal Financial Supervision Bureau and auditors of audit offices to provide ideas that contribute to development of the audit program, which indicates that they possess a high degree of intellectual fluency, which represents one of dimensions of creative thinking.
The study recommends developing capabilities of auditors in Iraq to understand the information flow map of the company or department being audited to help them obtain objective and sufficient evidence to achieve high report quality.
