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Purpose: The purpose of the research is to provide information about the Adequacy of the scientific and practical qualifications as well as the significance of the fact that the external auditor (auditor of accounts) should have such qualifications to enable him to carry out the audit process effectively and efficiently. This enables him to use the analytical techniques and their varied ways to recognize and assess the significant banking risks that must be focused on, as well as to pinpoint the areas that require more research and audit tests.
Theoretical framework: The research is based on a main hypothesis that meeting the qualification requirements (scientifically and practically) for the external auditor would enable him to employ analytical procedures during the various stages of the audit process to identify and evaluate the banking risks).
Methodology: The research is based on the descriptive method to cover the theoretical and analytical part in the practical side by creating a questionnaire that was given to a sample of auditors and those working with them in businesses and audit offices in Iraq of the first class using (70) questionnaires. The statistical program (SPSS v.18) (AMOS V.24) was relied upon to analyze the data and test the hypotheses.
Results: The research arrived at the conclusion that the availability of the external auditor's scientific and practical qualifications contributes to employing analytical procedures and using them in the audit process, enabling him to assess banking risks, increase the chance of finding and reporting violations, and prevent deficiencies in the performance of audit duties.
The impact of the study on community: Emphasizing that bodies and organizations should prepare programs and training courses to increase the auditor’s scientific and practical qualification, especially in areas that contribute to acquiring the knowledge and skill necessary to apply analytical procedures and areas that work to improve and enhance their capabilities in the field of auditing.
Scientific value: One of the motives of the study is to draw the attention of the external auditor to the importance of being sufficiently qualified from a scientific and practical point of view in the field of applying analytical procedures and their various methods and their impact on increasing the results obtained and access to key facts in the banking sector.
