Joint Audit Between Application Difficulties and Improving Audit Performance

Joint auditing is one of the methods of external auditing, and there have been many countries' experiences in this area and varied between the use of compulsory or optional. It is noticeable that it is often applied to financial Organizations in general and banks in particular. It is characterized by the participation of two audit offices in the completion of the audit work and come up with a joint audit report and a joint responsibility between the two offices. This would improve the performance of external audit and avoid many of the problems that accompanied the individual audit. The theoretical aspect of the research dealt with the subject of joint audit in terms of the definition of joint audit, reviewing the experiences of some countries in its application. And presented Pro and opposing views. As well as exploring the experience of its application in the Iraqi private banks in the Kurdistan region/Iraq by testing the hypotheses of the research through a questionnaire was designed for those concerned with this experience, which are both the departments of banks and auditors. The research concluded that compared to individual audits, the joint audit resulted in some additional burdens on the part of the banking departments, and the auditors faced some difficulties.