The Importance of Rotating in Promoting Neutral and Objective Auditor


  • Reda Abdulkhader Hammoud
  • Qayssar Ali Al Fatlawi


The research aims to explain the importance of rotation in promoting neutral and objective auditor when expressing his technical opinion, and the rotation was measured by relying on the annual financial reports data of a sample of Iraqi companies listed in the Iraq Stock Exchange for years from 2011-2020 that included 5 companies in the (insurance sector), By using a two -weight scale, it allows the researcher to measure (rotation), As the annual reports of each company are observed separately, and the number (1) is symbolized in the case of (rotation), the auditor and (0) in the case of (non -rotation), to know the number of times during the period and each company. The researcher has reached several results, the most prominent of which, the rotation contributes to enhancing the independence of the auditor in expressing his artistic opinion with impartiality and objectivity. The researcher recommended that the companies must spread awareness of the importance of rotation and work with it because of its impact, with the aim of preserving the independence and impartiality of the auditor's opinion.