Faculty of Administration and Economics / University of Kerbala has discussed the M.A thesis which is entitled (Factors Affecting the Quality of External Audit and Its Reflection on Users’ Trust and Value of a Company). It has been presented by Safa Yassin Shakir. It includes design of 100 questionnaire forms, 75 of which have been collected and distributed to a sample of audit offices and Office of Financial Supervision in Iraq.
The study aims at measuring the impact of factors on quality of external audit and its reflection on the confidence of users and value of the company in the Iraqi business environment.
The study concludes that the use of the concept of audit quality in companies has seen an increase in its use as a result of collapses and crises that befell companies in many countries around the world.
