Does Impartiality of Auditor Impact on the Relationship Between Audit Committee and audit objectives: Evidence from Iraq

Abstract

Abstract. The achieve of audit objectives has increasingly become more and more important in audit office management and the practices entailed have attracted acknowledgement and adoption time and time again to enhance delivery of service, accountability and transparency in light of quality. However, However, it was not until recently that audit committee and achieve audit objectives have garnered enough importance to form a niche in the top mechanisms used for the assessment of quality standard compliance and achieving sustainable development. This study aims to determine the impact of audit committee on achieving audit objectives in the context of auditors who have audit engagements in Iraqi shareholding companies. Also the study tried to investigate the mediating effect of impartiality of auditor on the relationship between the audit committee and the audit objectives. The framework of this study was based on literature pertaining to the governance theory. Data were collected through a questionnaire distributed to a random sample of external auditors in Iraq.