The Role of the Process of Studying and Analyzing the Challenges Associated With Collecting Audit Evidence in Improving the Quality of the External Auditor Performance
 Author’s Details: (1) Dr. Ali Qasim Hasan Al-Obaidi-Al-Nahrain University – College of Business Economics Baghdad, Republic of Iraq (2)Nouran Khalil Tariq-Al-Nahrain University – College of Business Economics Baghdad, Republic of Iraq
The study aimed to clarify the nature of the relationship between the practice of studying and analyzing the challenges associated with collecting auditing evidence and the quality level of the external auditor’s performance. This study was based on a hypothesis that states that the careful analysis of these challenges will facilitate the task of the external auditor who responsible for collecting such evidence and improving the quality of auditing performance in the best possible way. In order to achieve the objectives of the study and test its hypotheses, a questionnaire was formulated by the researcher and distributed to a group of external auditors serving in audit offices in the Republic of Iraq, then collect and analyze data using a set of statistical methods and tools, and discuss the results that has been achieved.
The study reached a number of conclusions, the most important of which is that one of the most challenges facing the external auditor when collecting audit evidence is the problem of audit technology and lack the knowledge to keeping pace with technological programs and applications related to modern auditing compared to traditional auditing, in addition to the problem of weakness in audit wages and their disproportion with the size and level of activity of company whose financial statements are being audited.
Keywords: Audit Evidence, External Audit, External Auditor Performance, Audit Technology, Financial Statement.