The Relation Between Audit Evidence Collection and Audit Pricing Policy: The Case of Kurdistan Region, Iraq

Sallar Ashqi Kareem¹ and Kaiwan Aras Kakshar²^{1, 2}Accounting Department, Faculty of Administrative Sciences and Economics,
Tishk International University, Kurdistan Region, Iraq.
Email: sallar.ashqi@tiu.edu.iq, kaiwan.aras@gmail.com
DOI: 10.23918/ICABEP2021p37

Abstract

This paper aims to identify the relations between audit evidence collection and audit pricing policy: a case study of Kurdistan Region/ Iraq. To discover the relations through survey distributed to 100 local and international auditors in Kurdistan region and only 69 questionnaires were received, the sample size was 69% out of 100%. The results indicate that a positive and significant relationship between audit evidence collection and audit pricing policy.

Keywords: Audit Evidence Collection, Audit Pricing Policy, Kurdistan Region, Iraq

ICABEP2021
International Conference on Accounting, Business, Economics and Politics

3rd joint conference organized by the collaboration of the Faculty of Administrative Sciences and Economics,
Tishk International University, College of Administration and Economics, Salahaddin University-Erbil, and
University of Szczecin, Poland.

3rd joint conference organized by the collaboration of the Faculty of Administrative Sciences and Economics, Tishk International University, College of Administration and Economics, Salahaddin University-Erbil, and University of Szczecin, Poland.

3rd joint conference organized by the collaboration of the Faculty of Administrative Sciences and Economics,
Tishk International University, College of Administration and Economics, Salahaddin University-Erbil, and
University of Szczecin, Poland.