Diagnosing Factors Affecting on the Quality Level of Auditing Evidence and Its Reflecting of The Effectiveness for Accounting Information System.

Abstract

This study seeking to identify the relationship between the quality level of auditing evidence and the effectiveness of accounting information system. Study based on main hypothesis that state diagnosing and analyzing the most important factors that can effect on quality level of audit evidence that are collected before starting the tasks of audit engagement can reflect in a number of results, including obtaining high quality evidence that contributes to facilitating the task of judgment the effectiveness accounting information system and the outputs it produces for the audited entities. in order to reach the objectives of the study and test its hypotheses, a questionnaire was formulated by the researcher and distributed to sample of the study (107 respondents) represented by a group of external auditors serving in audit offices in the Republic of Iraq, then collect and analyze data using a set of statistical methods and tools, and discuss the results that has been achieved.

The study reached a number of conclusions, the most important of which is that one of the most important factors that can affect the quality of the audit evidence that is collected is the level of knowledge and the accumulation of experience for the external auditor who is responsible for collecting such evidence at the academic and professional level, as the impact of this factor on the task of distinguishing useful from non-useful evidence in process of judging the fairness of the financial statements.