The Impact of Using the Joint Audit Method in Enhancing the Quality of the External Audit Report
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The researcher based the research hypotheses for the practical aspect on three factors to indicate the extent of the contribution made by the "joint audit" approach to improving and enhancing the quality of the external "audit reports" through, the quality of the audit process when applying the joint audit method, the quality of the audit planning process when applying the "joint audit", the preparation of the "joint audit" reports and the time of issuance of the report. In order to achieve the objectives of the research, the researcher conducted a field study through a questionnaire form to indicate the views of a sample of a group of Iraqi audit companies, offices, auditors, members of audit committees working in some Iraqi private banks, and a sample of academics in the field of specialization. In order to test the validity of the hypotheses of the study, the researcher has reached a set of conclusions, the most important of which is that there is agreement by the research sample that the application of the "joint audit" will reduce the delay in issuing the joint audit report and that this report will be delivered in a timely manner. The researcher has recommended the need to increase interest in developing the joint audit approach by increasing cooperation between major audit offices and companies with emerging offices in order to develop professional practices, especially the joint audit method.
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