The Impact of Auditor Rotation on Audit Quality

Abstract

The auditor rotation has received considerable attention as a means to enhance the auditor's independence, reduce the likelihood of audit failure, and detect material errors resulting from fraud or errors, thereby maintaining the financial community's confidence in the audit profession. For Parties relying on audit reports, thereby improving audit quality. The research aims to release the impact of the auditor's rotation on audit quality in the joint stock companies listed on the Iraq Stock Exchange, as measured the effect of the auditor's rotation on audit quality by relying on on Jones's modified model to measure the profit management practice of the companies, Non- discretionary accruals (NDA) for total accruals (TA) for the optional receivables, as well as organizing a questionnaire form distributed to a sample of auditors in companies and offices of the Iraqi audit, was a statement following the variables through the use of statistical models squares micromodel linear regression and B D test hypotheses have been reached a set of conclusions The audit results in increasing the quality of the audit by enhancing the independence and objectivity of the auditor, which enables him to discover the main errors and errors in the financial statements. The research presented a number of recommendations. Auditing andaccounting standards in Iraq by determining the duration of the auditor's relationship with
the customer in order to improve the quality of the audit by maintaining the independence  of the auditors and ensuring that they are not subjected to economic pressures.