استعمال استراتيجية العصف الذهني لتعزيز الحكم المهني لمراقب الحسابات في تقييم استمرارية الوحدة الاقتصادية : دراسة لآراء عينة من مراقبي الحسابات في البيئة العراقية

Abstract

    The research aims to discuss the brainstorm as a strategy adopted by the audit team  to enhance professional judgment about economic entity's ability assessment going concern. With increasing calls by professional Institute and bodies for adoption.

    To achieve the target was descriptive analytical and design data-collection tool questionnaire was distributed to a sample of Auditors in Iraq averment and enrolled in the certified.

Auditors Bulletin for 2016

    The research found several results mainly use brainstorming strategies on enhance professional judgment of Auditor In assessing the ability of economic entity, and cultural Factors of the Iraqi environment determines the type of audit team brainstorming and that the term is most expressive of the term brainstorming is (mental alert)