The Auditor’s Reporting and its Role in Rationalizing Economic Decisions

Abstract

The research aims to clarify the concept of Auditing Reporting and its role in rationalizing economic decisions in joint stock companies listed in the Iraq Stock Exchange from the point of view of academics and professionals on the one hand, and from the point of view of investors and lenders on the other hand, where the auditor’s reporting witnessed a great development in many areas that it addressed Many previous studies compared to reporting by the auditor in Iraq, as there are shortcomings in the information contained in the auditor's report in the field of rationalizing investment and lending decisions in joint stock companies listed in the Iraqi Stock Exchange. Accordingly, the research was based on the presentation and analysis of the results of the questionnaire prepared to test the relationship between informing the auditor in Iraq in his report and the rationalization of investment and lending decisions. However, it is necessary to develop the auditor’s report and improve its content of information, as investors and lenders as well as academics and professionals emphasize in this context the need to develop the auditor’s reporting and improve the content of his report of information to have an effective role in rationalizing decisions Economic.