The Effect of Situational Factors of Auditing Value an Applied Study of a Sample of Audit Offices and Auditors in the Financial Supervision Bureau in Iraq

The research aims to present and measure the impact of the situational factors of auditing on the auditing value for Iraqi economic units. The two researchers recommended the necessity of studying the situational factors of auditing, whether external or internal, affecting the auditing value which would generate the highest value for the consumer of this service through the situational leadership methods of auditing that affect the value obtained by the economic unit subject to audit, which is called the audit valueit. This is considered one of the recent topics in the field of audit research. Additionally, the results reached will contribute to explaining the audit value, i.e. the benefit obtained by the economic unit subject to audit.