Author(s): Haider Tawfeeq Khalil, Ali Falih Khalaf & Noor Nadhim Hameed AL-Jassam
The research aims to define the role of external auditing in stating the company's ability to continue under the concept of accounting conservatism. The research is based on the following hypothesis: The commitment of the external auditor to auditing standards and ethical and professional responsibility helps in demonstrating the ability of the company to continue in light of the accounting conservatism. During the year 2020, the study sample consists of a group of staff in Iraqi manufacturing firms, including managers, accountants, as well as auditors. A questionnaire form was designed that is consistent with the research objectives and hypothesis, and a set of appropriate statistical methods have been used for the purpose of testing the research hypothesis. A set of conclusions have been reached, the most important of which is that the external auditor's commitment to auditing standards and ethical and professional responsibility helps demonstrate the company's ability to continue in light of the accounting conservatism.