The Auditor's Responsibility To Detect Errors And Fraud And Its Role On The Quality Of The Audit

Abstract

The research aims to identify the methods used by the auditor in detecting cases of errors and fraud. Identify aspects of professional responsibility related to audit quality. The research problem revolves around Is the difference between error and fraud and how to detect them? Is there a relationship between the auditor's responsibilities and the quality of audit operations? Is the auditor's  inability to know cases of errors and fraud considered a lack of professional care? In order to test the research hypotheses, the questionnaire form was designed and distributed to a sample of auditors and academics in the accounting specialization in Erbil, and then analyzed the data reached through the use of SPSS V.26 program. Based on them, a set of conclusions were reached, the most important of which are that there are reasons associated with the auditor that work to detect cases of errors and fraud, which must be characterized by such as efficiency and independence, as well as the experiences of workers in the field of this profession. The more the audit process. The calculations were based on well-founded evidence and the process of errors and fraud was easy to detect by the auditor. There are reasons associated with the auditor with the standards of the auditing profession that affect the auditor's performance in detecting the process of errors and fraud, such as the rules and conduct of the profession. The auditor plays an important role in the business environment in contemporary economic units.

Many economic aspects depend on the services of the auditor in making rational decisions related to these economic units. The work of the auditor is to carry out accounting operations, detect errors and fraud and monitor accounting data. The auditor submits his legally binding report on the new procedures after discovering financial errors and fraud.

Emphasis should be placed on the academic qualification and professional qualification of the auditor while constantly developing his performance. It is necessary to accurately define the auditor's responsibilities and establish rules and controls regarding the detection of fraud and error in the financial statements. Fraud and error detection affects the quality of the audit process. The research recommended that training courses and workshops should be organized to enhance the capabilities of auditors in detecting errors and fraud, which contributes to improving the quality of auditing. Encourage the use of information technology and artificial intelligence to help auditors detect fraud and errors more quickly and accurately. Enhance auditors' independence to reduce the impact of external factors on their integrity and credibility in their reports. Directing auditors towards adhering to the highest standards of ethics and professionalism in order to maintain a high level of quality in auditing. The need to increase the level of transparency in financial reporting and audits to ensure improved audit quality and reduce opportunities for manipulation. Review and develop laws and regulations related to auditors' responsibility to ensure their adequacy for recent economic and financial developments.