The role of the external auditor In reducing material misstatements and their Impact on the auditor's report

Abstract

Due to the considerably increased need for the auditing profession in today's world from all parties, including business owners, financial analysts, management, government organizations, the press, the general public, and other parties, to obtain trustworthy financial statements that accurately express the financial position and can be relied upon. In making financial decisions and avoiding deviation risks that could be concealed inside the folds of financial reporting. As a result, the study is crucial for the auditors and all other interested parties, including private company owners generally and Iraqi owners specifically.