Abstract

This study aims to identify the most important problems which face the auditor profession and the most known , then analysis the inter-relationships between these problems and the horizons development auditor profession from other hand , in order to achieve this purpose it has been used a sample included (40) auditor profession chosen randomly from (159) offices specialized in audit , it was clear from the achieved results of the static test available linear subjective relationship positive between these problems by side of auditor especially what connected with rehabilitation of the auditors , as it has been showed from analyzing the percentage importance for the variables in responses of the sample , the importance of total problems which face the profession occupied 3.88 of measurement area amounting to 5 grade based on the arithmetic average foe these problems which led to its importance , as notified the general standard deviation amounting 0.22 to exist agreement in view points of the sample of the importance of the problems .
The main problems of the auditing in problems lists according to the arithmetic average amounting 4.17 , while the second rank the general problems of arithmetic average 4.01 , then followed by the importance of the problems group of legislations for auditor with arithmetic average 3.86 and the problems connected with rehabilitation and performance of auditors in fourth rank with arithmetic average 3.70 , while the lower grade connected with inter-relationships of the auditors according to the arithmetic average amounting 3.65 .