The Impact of Professional Doubt Factors on Improving the Quality of Auditor Reports: A Survey of Auditors' Opinions in Erbil Governorate ---

Abstract

The aim of this research is to study and analyze the relationship between the elements of professional skepticism of auditors and its impact on the quality of audit reports, from the perspective of auditors in the province of Erbil. The importance of this research lies in its contribution to the professional and practical development of the auditing profession in Iraq, by emphasizing that the quality of the report is a direct reflection of the extent to which auditors exercise conscious and responsible professional skepticism. The research adopted a descriptive analytical approach to construct the theoretical and practical frameworks, and the data was analyzed in the field using SPSS software through a questionnaire consisting of 22 items distributed to a sample of 47 auditors working in auditing firms in the province of Erbil. The results showed a positive correlation and impact between the three dimensions of professional skepticism (attitude, alertness, and substantive evaluation of audit evidence) and the quality of the auditor's report, thereby enhancing the reliability of financial reports and supporting user confidence. The research recommended that auditors adhere to the elements of professional skepticism from the beginning of the audit process to the end of the preparation of the auditor's report in order to ensure high-quality reports. This can be achieved by activating the role of Iraqi regulatory bodies in monitoring auditors' compliance with professional standards to ensure that the elements of professional skepticism are applied in accordance with international standards. Keywords: Professional skepticism, elements of professional skepticism, quality of auditor's report.