The Effectiveness of Using the Statistical Sample Method in Auditing Bank Accounts

ABSTRACT : A The study aimed to illustrate the importance of using the statistical sample method in auditing accounts in government banks, The use of this method of auditing bank accounts is an important and effective tool for achieving better audit objectives and accurate information that contributes to enabling the external auditor to face any future objection to the validity of his opinion on the financial statements. To reduce personal judgment as much as possible, during the audit process, which reduces the impact of risk in financial lists using the statistical sample method, The research proceeded from a problem of knowing the effectiveness of using the statistical inspection method in improving the quality of the audit of bank accounts at Al Ahli Bank of Iraq, United Bank of Investment Bank, Investment, Credit Bank) Sample research, Based on a fundamental premise, the use of statistical inspection method in the audit of bank accounts leads to increased accuracy and effectiveness of the audit process, the research has reached a number of conclusions representing the most important,,, recommended research, and the study included supplements complementing search purposes followed by a list of research sources.