Evidence methodology and its importance in supporting the opinion of the external auditor

The research aims to demonstrate the impact of the evidence methodology on the opinion of the external auditor by collecting and evaluating the evidence, both quantitatively and qualitatively, to express a technical opinion on the financial statements. It supports it when the report is discussed before the management of the economic unit. In order for the financial statements to be of benefit to the decision maker, the auditor’s report on these data must confirm that they are appropriate and reliable. The beneficiaries of the financial statements want the external auditor to make sure that these data are appropriate and reliable. The study started from the problem of the extent to which the external auditor evaluates the evidence obtained, its suitability and sufficiency to express a technical and impartial opinion on the validity and fairness of the financial statements and to determine the necessary evidence, collecting and evaluating them in order to come up with a reliable and reliable opinion of the auditor. And that is through an exploratory study of the opinions of a sample of auditors in the Iraqi auditing offices and companies and in the Office of Financial Supervision, where the research was based on two main hypotheses. Emphasizes that professional care is taken on his part. And the second (the study and analysis of the factors affecting the evidence methodology, including obtaining sufficient and appropriate evidence, helps the auditor to achieve the goals that enhance the credibility of the results of the audit process represented by expressing an opinion).