The Impact of Internal Activities By The Specialized Auditing on The Determination Expert

Auditor judgment plays a pivotal role in financial audits, as it influences the accuracy, reliability, and integrity of financial reporting. The effectiveness of auditing depends on both environmental and individual auditor factors, which shape the decision-making process. Specific Background: In Iraq, the audit profession faces challenges related to auditor expertise, time pressure, and internal auditing quality, all of which impact audit outcomes. Despite the increasing focus on audit quality, the specific factors influencing auditors' judgments remain underexplored. While previous research has analyzed auditor decision-making, there is limited empirical evidence regarding the combined influence of internal audit quality, auditor-client communication, auditor experience, and time pressure on audit judgments. This study investigates the extent to which these four factors shape auditor judgment in public accounting firms in Iraq. The findings reveal that internal auditor quality, auditor experience, and auditor attitudes under time pressure significantly impact audit judgments, whereas auditor-client communication does not exhibit a statistically significant effect. Unlike previous studies that examined these variables independently, this research integrates multiple auditor-related factors to provide a comprehensive understanding of audit judgment formation. The study underscores the importance of enhancing auditor expertise, maintaining high internal audit standards, and addressing time constraints to improve audit accuracy. These insights contribute to auditing practices by offering recommendations to regulators and professionals for strengthening audit quality.