Abstract
This study aimed to identify the extent of the cultural dimension of the external auditors working in the Iraqi environment and the extent of their professional culture by following the international standards regulating the responsibilities and duties of external auditors, especially the international standards 240, 250, and 570. The results of the study showed that there is an efficient sample of external auditors who are familiar with international auditing standards for their responsibilities and duties in line with the requirements of their work, especially after the openness witnessed by the Iraqi environment in general and the visual environment in particular, accordingly, the study recommends that the external auditors must be subjected to intensive courses to study international standards, and the auditors must pass such courses with a grade of no less than a good grade. The auditor who has passed the course is granted a certificate confirming that he has passed the course and the work of pamphlets with the laws regulating the profession for determining the responsibilities and duties of the external auditor by the Bureau Financial control, which is a regulator of the profession.
