Abstract
ABSTRACT The current research tackled one of the most essential issues in auditory that are related to the degree of commitment to the legal accountants in Iraq, within their evaluation to the auditory risks. The requirements of the auditory risks model are included in terms of the paradigms of known auditory standards. In order of achieve this target, the researcher made a distribution of questionnaire via literatures, interviews and references with a sample of legal accountants in general. In addition to distribute a list contains 31 risk factors, as follows: 1. Establishment administration, the place of auditory. 2. The field of industry that the establishment working in. 3. The establishment, the place of auditory. 4. The operation of auditory. 5. The office of legal accountant. A sample of legal accountants has been subjected to the type of investigating the relative effect of each of risk factor on the inescapable risks and control risks. Statistical analysis has been followed (Ka and the difference indicator of the relative mediums). It is concluded that there is a sort of independence among the accountants for each inescapable and control risks, and the dependence on the cooperative factors to evaluate both factors. This lead to denouncement of this hypothesis by the researcher that is (there is no relationship between the legal accountants for each Inescapable Risks and Control Risks. Hence, the researcher concluded some results that should be taken into account. The related factors are interconnected with the properties of the auditory operations by a great interest of legal accountants in Iraq; on evidence, that it takes the cum laude among the high risk factors (%100) and inescapable risks (%86). 86%.
