Wafaa Hussein Salman Al-Haidar, Mohammed Abdullah Ibrahim
The research aims to demonstrate the role of government auditing in accordance with generally accepted government auditing standards (GAGAS) on the quality of accounting information for public sector units in Iraq. The research aims to demonstrate the role of government auditing in accordance with generally accepted government auditing standards (GAGAS) on the quality of accounting information for public sector units in Iraq. The government sector in Iraq is wide and includes a large number of ministries and institutions funded by the government and include large numbers of employees ranging from five to six million employees. To achieve the goal of the research, a questionnaire was adopted and distributed to a sample of auditors (internal and external) in government units and academics with specialization. They were analyzed using the statistical program SPSS. The study reached a set of conclusions, the most important of which was the presence of an integration effect between the generally accepted government auditing standards (GAGAS) and the government audit process on the quality of accounting information for the government sector in Iraq.