THE IMPACT OF AUDITOR EXPERIENCE AND COMPETENCE ON AUDIT QUALITY WITH MODERATING ROLE OF AUDITORS ETHICS: EVIDENCE FROM IRAQ

The purpose of this research is to examine the moderating role auditors’ ethics on relationship between critical factors (experience and competence) audit quality. To achieve objectives research, researcher conducted tests determine variables through literature review direct survey auditors. Primary data obtained questionnaires analysis. A 91-questionnaire chosen as samples from auditing accounting offices in Iraq. This study based descriptive analytic approach. In investigated 32 questions. hypotheses tested by using statistical software SPSS 28 smartPLS4. results show that auditor experience competence have a positive influence addition, play among (auditor’s auditor’s