A dissertation in the College of Business and Economics at the University of Karbala discussed “Employing the theory of multiple intelligences to enhance the skills of the external auditor and its impact on audit quality.”
The thesis titled (Employing the theory of multiple intelligences to enhance the skills of the external auditor and its impact on audit quality) by student Haidar Samir Abd Al-Kadhim Jaber included the adoption of a case study for a sample of annual audit reports, and the electronic questionnaire
The thesis aimed to study the effect of employing the theory of multiple intelligences to enhance the skills of the external auditor, as well as to reveal the impact of this theory on audit quality.
The thesis reached a set of results, the most important of which is the existence of a significant impact of multiple intelligences on the skills of the external auditor, as well as the presence of a direct significant impact of multiple intelligences on the quality of auditing, as well as the existence of an indirect significant impact of multiple intelligences on the quality of auditing through the skills of the external auditor as a mediating variable.
The thesis recommended that the authorities concerned with the auditing profession in Iraq take it upon themselves to prepare a guide (a booklet) that includes the skills required of the external auditor, as well as indicators of audit quality, and that this guide be distributed to all external auditors in Iraq, and made available to the public for viewing.
