The Effect of Auditors’ Professional Competence on Audit Quality in Iraqi Audit Firms

The present study aimed to examine the effect of auditors’ professional competence on audit quality in Iraqi audit firms. Professional competence is considered one of the factors associated with an auditor’s ability to detect material misstatements, evaluate audit evidence, identify audit risks, and exercise professional judgment. In terms of purpose, the study is applied, and in terms of method, it is descriptive-correlational with a quantitative approach. The statistical population consisted of professional auditors employed in Iraqi audit firms in 2024 and was estimated, based on the information provided, at 850 individuals. Ultimately, data from 218 usable questionnaires were analyzed. Data were collected using a five-point Likert-scale questionnaire in which both auditors’ professional competence and audit quality were measured by nine items each. The data were analyzed using descriptive statistics, Pearson’s correlation coefficient, confirmatory factor analysis, and structural equation modeling in AMOS. The mean score for auditors’ professional competence was 3.87, while the mean score for audit quality was 3.90. The correlation between professional competence and audit quality was 0.71, and the standardized path coefficient from professional competence to audit quality in a model including three predictors was 0.38; both relationships were reported to be statistically significant. The findings are consistent with the role of specialized knowledge, experience, continuing professional education, and risk-identification capability in the performance of high-quality audits.