THE ROLE OF PROPER PROCESSES AS PART OF HIGH-QUALITY AUDITING IN MEETING STAKEHOLDER EXPECTATIONS BY IFAC

Abstract

This study aims to highlight the role of proper auditing practices, by the high-quality audit standards issued by the International Federation of Accountants (IFAC), in meeting stakeholders' expectations. To achieve the research objectives, the researcher adopted a deductive approach to collect data and information from various sources and references related to the research topic. Furthermore, the descriptive-analytical method was employed to examine the research problem and test the validity of the hypotheses, which contributed to a comprehensive and in-depth understanding of the subject and facilitated an organized study of the phenomenon under investigation.